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Office for People With Developmental Disabilities Fuel Card
… State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the period … was to determine whether the WEX card purchases were for legitimate business purposes. Background Certain Metro staff are responsible for driving fleet vehicles to transport people with …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardArea #12 – Information Technology Contingency Planning – Information Technology Governance
… equipment destruction, inadvertent employee action or a natural disaster, such as a flood or fire. The plans, … involving the corruption or loss of data or other computer resources from ransomware, hardware failure or human error, … Procedures A backup is a copy of data files and software programs made to replace original versions if there is loss …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningState Comptroller DiNapoli Releases Municipal & School Audits
… to employees and elected officials. However, of the 100 total individuals tested (91 selected employees and all nine elected officials), 67 employees and eight elected officials did not complete the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Sachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151A Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption
… recovery and cleanup efforts at the World Trade Center. From Ground Zero to the Fresh Kills Landfill, men and women worked around the clock doing their part to help New Yorkers and our country recover from this devastating event, often risking their own lives …
https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoliMultiple Dwelling Property Inspections (2018-MS-1)
… corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always performed, as required. … Schenectady and Lackawanna had limited or nonexistent MD inspection programs and Utica did not have a feasible … resolved. Key Recommendations Develop and institute basic MD inspection program procedures to ensure: All MD properties …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Union Free School District is located in the Village of Ossining, in Westchester County. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Contract Advisory No. 27
… bank accounts, thus eliminating the delay of check clearance policies and traditional mail lead time. Some …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … prepares a written annual report of all moneys received and disbursed. Appoint an Auditing Committee to audit the … only after bills have been approved by the membership and that checks include two signatures. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mBrocton Central School District – Purchasing (2015M-305)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Little Flower Union Free School District – Tuition (2015M-233)
Little Flower Union Free School District Tuition 2015M233
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… of Education, which comprises seven elected members. There are four schools in operation within the District, with 1,611 … 2011-12. Key Recommendation Adopt realistic budgets that are consistent with the District’s actual revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Bemus Point Central School District – Reserve Funds (2014M-281)
… is not a legally permissible reserve. The improperly restricted reserve fund amount should be included in the … limit. Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… period July 1, 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in … Cherry ValleySpringfield Central School District School Lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsNewcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Purpose of Audit The purpose of our audit was to determine if the District had established … The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. Key Finding District … to ensure that the District is raising enough revenues to cover cafeteria operations and continue to identify potential …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsEast Islip Union Free School District – Financial Condition (2015M-283)
… period July 1, 2013 through March 31, 2015. Background The East Islip Union Free School District is located in the Town … East Islip Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… The Board has not established a policy for funding and using the reserves. Key Recommendations Ensure the … reserve fund policy that outlines targeted funding levels and the conditions under which the funds will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialRoslyn Union Free School District – Cash Receipts (2016M-241)
… triplicate receipts are not issued for money received in building locations other than the District office. Eight of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9