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Stockbridge Valley Central School District - Information Technology (2019M-13)
… and District officials established information technology (IT) policies and procedures to adequately safeguard personal, … in a timely manner. District officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mAccounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the … System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsCarmel Central School District - Extra-Classroom Activities (2018M-45)
… sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not … Ensure applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Town of Pendleton – Special Districts (2018M-4)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly accounted for …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Village of Corfu - Sewer Operations (2018M-133)
… audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133IDA Reform
… agencies and authorities (IDAs) by requiring standard application forms for requests for financial assistance, … is provided, and uniform project agreements Memo Bill Text Status …
https://www.osc.ny.gov/legislation/ida-reformContact Us
… For error/reimbursements or claims Or call us at: 1-800-221-9311 (Monday through Friday, 8:00 am – 5:00 pm) Press …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… services provided to Medicaid-eligible students and did not correct and resubmit rejected claims. The District also lacked … Had the District claimed all eligible services, it would have realized revenue totaling $23,169. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… consent forms, documenting the eligible services provided and submitting claims for Medicaid reimbursement. District officials agreed with our recommendation and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for … Governments OSC Data by Region - Interactive Map Open Book New York ABO Public Authority Data Other Resources OSC …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationElba Central School District - Financial Management (2018M-96)
… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Our audit focused primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3The New York State Procurement Integrity Act
… Comptroller DiNapoli's Legislative Program Legislative Session 2017-2018: A.6355-A (Peoples-Stokes) / S.3984-A … of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers and …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actPeekskill City School District - Network User Accounts (2021M-195)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Town of Benson - Disbursements (2019M-54)
… the Supervisor’s records and reports. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Naples Central School District – Network Access Controls (2020M-82)
… 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… report - pdf ] Audit Objective Determine whether the Board and Village officials developed realistic budgets and long-term financial plans. Key Findings The Board and Village officials did not develop realistic budgets. From … Determine whether the Board and Village officials developed realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Town of Eden - Real Property Tax Exemptions (2018M-231)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate documentation. … 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with a total … The Assessors: Granted or subsequently maintained 20 exemptions totaling over $1.4 million that were not properly …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231