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Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Broadalbin Youth Commission - Financial Operations (2018M-19)
… claims were properly audited, adequately supported and for a legitimate purpose. Key Findings Town and Village officials did not enter into a written intermunicipal agreement. The Board cannot ensure …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Crown Point Central School District - Claims Auditing (2018M-76)
… and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Viewing Your GASB Report – Governmental Accounting Standards Board
… you need to comply with Statement No. 68 . Sign in to Retirement Online. From Account Homepage, click Access … GASB Statement No 68 employers can view their GASB report in Retirement Online …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportSchroon Lake Central School District - Claims Auditing (2019M-97)
… and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… did not seek competition or provide documentation to support their verbal assertions that some providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… . Subsequent to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the audit period ended over four years ago, we decided not to update and reissue the report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mTravel Advisory No. 13
… standard rate for personal vehicle mileage is $0.725 and motorcycle mileage is $0.705. References: Chapter XIII …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesCortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Fiscal Stress Monitoring System
… created an early warning system for communities and school districts with fiscal problems. Alerting everyone to … document to learn more. Search for a local government or school district. Search Now … created an early warning system for communities and school districts with fiscal problems …
https://www.osc.ny.gov/local-government/fiscal-monitoringPenn Yan Central School District – Network Access Controls (2021M-79)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly … Central School District District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… with the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and financial application controls. Provide IT security awareness training …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDiNapoli Tracks State and City Spending Related to Asylum Seekers
… New York State Comptroller Thomas P. DiNapoli today launched a new online tool to monitor emergency spending related to … New York State Comptroller Thomas P DiNapoli today launched a new online tool to monitor emergency spending …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersTully Central School District – Network Access Controls (2021M-138)
… School District (District) officials ensured network access controls over non-student user accounts were secure. … officials did not ensure that the District’s network access controls over non-student user accounts were secure. … written procedures for granting, changing and revoking access rights. Officials did not regularly review enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Prohibits Campaign Contributions During an Active Procurement
… 2023-2024: Prohibits Campaign Contributions During an Active Procurement – S.9697 (Myrie) – Makes it unlawful for a …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementDover Union Free School District - Information Technology (2018M-112)
… adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed websites for … Develop procedures and controls that restrict access to inappropriate websites. Secure the server room so that only authorized individuals have access. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Moravia Central School District - Fuel Inventory (2019M-183)
… District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation … accurate. Key Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
Oyster BayEast Norwich Central School District Information Technology 2018M22
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyAndes Central School District - Cafeteria Operations (2019M-26)
… for breakfast and second lowest for lunch as compared to all Delaware County school districts. Internal controls … could be improved. Key Recommendations Consider ways to encourage more daily participation for breakfast and lunch and continue to identify potential efficiencies. Adopt detailed policies …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26