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Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … user accounts which account for 11 percent of the District’s enabled accounts. The majority of these accounts belonged …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program for the period July 1, … The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … you may have. Legal questions can be directed to OSC’s Division of Legal Services at 518-474-5586. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionBridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing … The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Cortland Housing Authority – Financial Condition (2015M-205)
… Purpose of Audit The purpose of our audit was to assess the Authority’s financial condition for the period … is located in the City of Cortland in Cortland County and was established to provide low-rent housing for qualified individuals. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank … The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is … an elected seven-member Board of Education. The District’s general fund expenditures for the 2014-15 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although District officials … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent housing for qualified individuals, is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the District established … The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetBeekmantown Central School District – Payroll (2017M-26)
… Purpose of Audit The purpose of our audit was to determine whether the District accurately … The Beekmantown Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, 2013 through … 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… not limited to, gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise vacation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Putnam County Industrial Development Agency – Management Practices (2013M-257)
… Purpose of Audit The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine … The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and examine IT controls over the … Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal … The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … by Oswego City School District residents. The Library’s operating expenditures were approximately $1.2 million for …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Cortland County - Claims Audit and Check Printing (2018M-247)
… since 2015. The Finance Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Opinion 2001-6
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Hicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period July 1, 2014 through … The Hicksville Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34