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Sackets Harbor Central School District - Information Technology (2019M-208)
… user permissions to the network and user computers based on job duties. Develop a written disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Selected Performance Measures
… 1, 2015 and August 22, 2018. About the Program The MTA is a public benefit corporation chartered by the New York … are herein collectively referred to as Agencies.) The MTA is required under the Public Authorities Law to report … and other areas of the MTA website. In addition, the MTA is required by the Federal Transit Administration (FTA) to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresCity of Saratoga Springs – Financial Condition (2012M-201)
… 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately … condition of the water and sewer funds has improved during our audit period, the water fund balance continues to remain in a deficit. As of October 31, 2012, the fiscal year 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Homeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners Association, Inc. (Homeowners) expended $20,000 granted under … The objective of our examination was to determine whether Homeowners …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incOversight of School Fire Safety Compliance (Follow-Up)
… Purpose To determine the extent of implementation of the four … whether the Department was providing effective oversight to ensure school compliance with fire safety procedures, … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followEffectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Effectiveness of the Information Technology Transformation ( 2015-S-2 ). … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followLehman College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, … list that Lehman opened prior to the implementation of the 2008 banking policy. One was a Certificate of … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Related Audit/Report of Interest Department of Health: NYC School-Based Health Centers: Security and Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andGeneric PINs
… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with … and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC officials … our Office’s report 2006-BSE-11-006 issued on May 16, 2008 to assign unique PINs to individual employees, consistent …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsFood Safety Monitoring (Follow-Up)
… the processing, distribution, and sale of food products in New York State. During the original audit, we found that the … schedule, and identified instances of both existing and new establishments preparing food prior to obtaining the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followSelected Aspects of the Migrant Education Program (Follow-Up)
… portion of the Migrant Education Tutorial Services (METS) faced challenges obtaining migrant student performance … develop methods to provide evaluation results at both the METS level and Program-wide to monitor performance against … to facilitate the timely exchange of information between METS and school districts. Key Finding Department officials …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followManagement of General School Funds (Follow-Up)
… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate … management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … not file required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 … in surplus fund balance – enough to fund nearly two years’ of expenditures. We project the District will end 2020 with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Copiague Fire District– Mechanic Shop Operations (2021M-93)
… The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees … or whether the cost of the parts were recovered from the vehicle owners. Key Recommendations Establish policies, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Port Jervis City School District – Financial Condition (2022M-152)
Determine whether the Port Jervis City School District District officials and Board of Education Board effectively managed the Districts general fund financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Village of Ocean Beach – Credit Card Usage (2022M-206)
… $23,242 for furniture and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Middle Island Fire District – Budgeting Practices (2013M-93)
… District’s budgeted expenditures for 2012 were $3,417,000. Key Findings During the four-year period 2009 through 2012, … in the format prescribed by OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating … information to effectively monitor the District’s budget. Key Recommendations Use the budget format prescribed by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93William Floyd Union Free School District – Payroll (2016M-165)
… Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates eight schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. … not have adequate procedures in place to ensure overtime is preapproved, and District officials generally did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information