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Accounts Payable Advisory No. 23

… Federal Reporting Unit in the State Comptroller’s Office at [email protected] to request a correction. For …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholding

Dutchess County – Financial Condition (2013M-370)

… our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. … had approximately 1,800 employees. Budgeted appropriations for the 2013 and 2014 fiscal years were approximately $409 … $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …

https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370

North Warren Central School District – Financial Condition Management (2017M-197)

… The North Warren Central School District is located in Warren and Essex counties. The District has approximately 520 … statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves are overfunded. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m

Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)

… of financial operations and disbursement processes for the period July 1, 2013 through June 30, 2014. Background … The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high … a seven-member Board of Trustees. Operating expenditures for the 2013-14 fiscal year totaled approximately $1.3 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements

Village of Nissequogue – Information Technology (2015M-31)

… have not designated an information technology (IT) administrator who is independent of the Village’s financial … plan. Key Recommendations Designate an individual as the administrator of the financial software who does not perform …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… the District had additional entry points for attackers to access and view personal, private and sensitive … and did not have sufficient documented guidance or plans to follow to resume essential operations if an unexpected IT incident …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Village of Cohocton – Cash Receipts (2015M-63)

… our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population … Treasurer and her Deputy did not issue duplicate receipts for all transactions where no other evidence of receipt was …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

South Glens Falls Central School District – Access Rights (2012M-257)

… The South Glens Falls Central School District is located in Saratoga County. The District is governed by the Board of … only those functions required by individual employees’ job duties. District officials have not implemented access controls to ensure proper segregation of duties within the financial system and to limit access to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Town of Ithaca – Information Technology (2017M-52)

… audit was to assess the Town’s IT policies and procedures for the period January 1, 2015 through December 22, 2016. … elected seven-member Town Board. Budgeted appropriations for 2017 total approximately $25 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Quaker Street Fire District – Board Oversight (2021M-96)

… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

New Rochelle City School District – Information Technology (2021M-142)

… the vendor. Key Recommendations Develop written procedures for managing network access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

X.4.C Contacts – X. Guide to Vendor/Customer Management

… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at  … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update any contact …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts

Village of Red Hook – Information Technology (2020M-89)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Officials did not adequately secure and protect the Village’s IT systems against unauthorized … information technology IT systems were adequately secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Town of Bennington - Financial Management (2019M-249)

… using fund balance. Key Findings Overall the Board could have improved its financial management. It did not … written multiyear financial and capital plans to help guide the budget development process or establish reserve funds to help finance future capital needs. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… officials do not provide oversight of employees who handle funds, there is an increased risk that errors or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

New York State Comptroller DiNapoli Statement on New Shareholder Rule

… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-rule

Village of Port Chester - Dual Employment (2018M-91)

… Determine whether certain full-time Village employees who simultaneously worked another full-time municipal job … Determine whether certain fulltime Village employees who simultaneously worked another fulltime municipal job …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Town of Waterloo – Financial Management (2022M-7)

… the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board … the Board did not: Implement adequate corrective action to address prior audit findings and recommendations, which … Establish written multiyear financial and capital plans to adequately manage fund balance. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7