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Bellevue Fire District #9 – Procurement (2018M-5)
… 1, 2016 through November 22, 2017. Background The Bellevue Fire District #9 provides fire protection services for the … Bellevue Fire District 9 Procurement 2018M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria … recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. Background The Hartford Central School District is located in the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246New York State Comptroller DiNapoli Statement on Martin Luther King Day
… great advances toward racial equality in this country. Today we honor the Rev. King’s memory, but acknowledge that … would not come without struggle. That still holds true. Today, let's remember his amazing work, legacy and hope for a …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash … organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts with the … in place requiring the Board’s review and approval of claims prior to payment. The audit committee did not audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… 21, 2015. Background The Greenburgh Eleven Union Free School District is a special act school district located in Dobbs Ferry, Westchester County. … Greenburgh Eleven Union Free School District Financial Condition 2015M194 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mBethlehem Central School District – Credit Cards (2017M-41)
Bethlehem Central School District Credit Cards 2017M41
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit … million. Key Finding The claims auditor did not verify vouchers or invoices against quotes, bids or contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Mechanicville Housing Authority – Tenant Rents (2015M-246)
… 1, 2013 through July 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, … which was established in 1951 according to State Public Housing Law, is governed by a seven-member Board of … Mechanicville Housing Authority Tenant Rents 2015M246 …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… of our audit was to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. Background The Cattaraugus County Soil and Water Conservation District provides services and funds … Cattaraugus County Soil and Water Conservation District Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialDiNapoli Releases January State Cash Report
… focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds from the federal government. The …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportPutnam County Industrial Development Agency – Management Practices (2013M-257)
… provisions that the Board should follow. PCIDA officials do not have project approval criteria that is specific to the … of existing jobs, or a cost-benefit analysis. Officials do not conduct annual visitations to businesses to determine … projects meet their goals or recapture benefits when they do not. Officials also do not obtain sales tax exemption or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) … the four fiscal years ended June 30, 2009. Background Lake Grove, located in Lake Grove, New York, and Mountain Lake, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… information technology (IT) department that operates out of its main office. RGRTA owns IT resources including … Security Policy (Policy) established by the State Office of Information Technology Services (NYS ITS). The Policy … protect the confidentiality, integrity, and availability of information. This includes requirements for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established … Washington County. The District is governed by the Board of Education (Board) which comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051State Agencies Bulletin No. 1188
… Affected Employees PS&T Unit employees with Peace Officer status under Section 2.10 of the New York State Criminal … letter stating that certain employees with Peace Officer status who successfully complete agency-directed firearms … Year: PS&T bargaining unit member with Peace Officer status under Section 2.10 of the New York State Criminal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 1075
… Affected Employees PS&T Unit employees with Peace Officer status under Section 2.10 of the New York State Criminal … letter stating that certain employees with Peace Officer status who successfully complete agency-directed firearms … Year: PS&T bargaining unit member with Peace Officer status under Section 2.10 of the New York State Criminal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1075-pef-firearms-training-and-safety-incentive-programJowonio School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special … education services to children with disabilities between three and five years of age. Jowonio is reimbursed for … costs must comply with the RCM requirements. For the three years ended June 30, 2014, Jowonio reported over $7.6 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manual