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State Comptroller DiNapoli Releases Municipal Audit
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… establish a policy addressing gender-based violence in the workplace and include required certification language set forth in … For additional information visit Gender-Based Violence and the Workplace | Office for the Prevention of Domestic …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceAccounts Payable Advisory No. 72
… to submit the documentation to OSC. Finally, it provides a link to a spreadsheet to facilitate the voucher coding …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsOperational Advisory No. 34
… on April 1, 2022, NYS agencies acquired the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity that is related to a Federal Customer Contract (Grant), a two-step process is … agency must then link that project/activity combination to the corresponding Federal Customer Contract line using the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractAccounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: Guide to Financial Operations … updated with the following information. In order to help Citibank apply credit card payments properly, Vendor ID … so that SFS will not combine Business Units’ payments to Citibank. Accordingly, when Business Units create a voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankWatervliet City School District – Information Technology (2021M-34)
… computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites prohibited by the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Haldane Central School District – Information Technology (2021M-84)
… As a result, the District has an increased risk that it could lose important data and suffer serious interruption … to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Duanesburg Central School District – Information Technology (2021M-40)
… (District) officials ensured information technology (IT) systems were adequately secured to protect against … loss. Key Findings District officials did not ensure IT systems were adequately secured and protected against … because they were unneeded. Officials also prepared IT cybersecurity training, which employees completed by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Groton Central School District – Cash Management (2020M-124)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Broadalbin-Perth Central School District – Online Banking (2020M-144)
… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… report – pdf] Audit Objective Determine whether the Lisbon Central School District (District) claimed all … audit school lisbon medicaid reimbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… did not identify students who received Medicaid-eligible services or file Medicaid-reimbursement claims to recover part of the costs associated with these … realized. District officials did not establish Medicaid claims procedures to ensure that staff maintained sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34South Mountain Hickory Common School District – Financial Management (2022M-49)
… Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 … balance as a percentage of the next year’s appropriations to exceed the 4 percent statutory limit. Prepared unreliable … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mBerkshire Fire District - District Operations (2020M-40)
… Determine whether the Treasurer filed the annual update documents (AUDs). Key Findings Officials did not comply with … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Eastport-South Manor Central School District – Building Safety (2020M-18)
… building systems. Ensure that a visual building inspection is performed in any years deemed necessary by the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Buffalo City School District - Charter School Tuition Billing (2019M-122)
… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Morristown Central School District – Information Technology (2021M-137)
… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… established adequate internal controls over user accounts to prevent unauthorized use, access and loss. Key Findings … adequate controls over the District’s user accounts to protect against unauthorized use, access and loss. … information technology (IT) security awareness training to all employees using IT resources. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyUlster County Probation Department – Restitution Payments (S9-20-8)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … victim restitution payments appropriately or notify the court when a probationer violated the court order. 16 of 29 …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8