Search

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0

Suffolk County Probation Department – Restitution Payments (S9-20-9)

… to pay victims with unsatisfied restitution orders. Some of this money was collected in the 1980’s. Officials did not … procedures to enforce and monitor restitution orders. 22 of the 44 restitution orders we reviewed had uncollected … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all available …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… Audit Objective Determine whether the Friendship Central School District (District) Board of Education (Board) and … Determine whether the Friendship Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Chittenango Central School District – Information Technology (2023M-155)

… of the District’s nonstudent network user accounts were no longer needed and should have been disabled. Eleven of 21 … (52 percent) reviewed on 12 District computers were no longer needed. Key Recommendations Disable unneeded …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… Objective Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate … Determine whether FrankfortSchuyler Central School District District officials maintained appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Area #10 – Firewalls and Intrusion Detection – Information Technology Governance

… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … review of network activity even with an automated IDS in place. When a security violation occurs, appropriate …

https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection

DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-audits

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the … is an independent public benefit corporation created to promote, develop, encourage and assist in acquiring, … authorized by statute. The Agency has no formal process to compare current and projected jobs at the time of …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan

Operational Advisory No. 34

… 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 … Linking New Project Activity to an existing Federal Customer Contract …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contract

Groton Central School District – Cash Management (2020M-124)

… whether Groton Central School District (District) officials maximized interest earnings. Key Findings District officials did not maximize interest earnings. During the … but the District could have earned another $367,963 if officials invested available funds in a financial institution …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Town of Adams – Justice Court Operations (2020M-163)

… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Bolton Central School District - Fund Balance Management (2018M-249)

… complete report - pdf] Audit Objective Determine whether District officials effectively managed general fund balance. … reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations … Determine whether District officials effectively managed general fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

East Quogue Union Free School District - Claims Auditing (2019M-78)

… before payment during the audit period. Did not sign the warrants on which 70 claims totaling $988,677 were listed to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Middleburgh Central School District - Information Technology (2019M-115)

… manage user accounts and their user permissions. For example, former employees and an unknown person had …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

McLean Fire Department - Financial Operations (2018M-40)

… whether Department officials provided adequate oversight of financial activities to ensure that resources were … Department officials did not provide adequate oversight of the Treasurer’s duties. Key Recommendations For money … Department officials disagreed with certain aspects of our recommendations in our report, but indicated they …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40

Springs Union Free School District - Payroll (2018M-222)

… pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the salaries … Springs Union Free School District Payroll 2018M222 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

Town of Manchester - Board Oversight and Information Technology (2018M-39)

… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39

Allegany-Limestone Central School District - Financial Management (2018M-129)

… (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129