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Town of Stafford – Capital Projects (2024M-17)
… of Stafford (Town) Town Board (Board) properly authorized and monitored capital project activity. Key Findings The … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … (Supervisor) did not: Maintain adequate capital project accounting records or prepare monthly itemized capital …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17CUNY Bulletin No. CU-359
… Laboratory Technician 019121 EOC Lecturer 019274 EOC Accounting Assistant 019271 EOC Accountant, EOC Accountant 1 and EOC Accountant 1A 019275 EOC Office Assistant (Assistant … OSC will create the following data: Bargaining Unit - CA for PSC Adjunct employees in the following job codes: 019119 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsMontauk Union Free School District – Information Technology (2022M-137)
… pdf] Audit Objective Determine whether Montauk Union Free School District (District) officials secured access to the network … the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through … The School’s current charter was issued in November 2009, and oversight of operations is provided by a five-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Wallkill Central School District – Claims Auditing (2023M-52)
… Audit Objective Determine whether the Wallkill Central School District (District) claims auditor ensured claims were … supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Objective Determine whether East Williston Union Free School District (District) officials adequately managed and … Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… do, but because they will be better positioned to prosper in the long-term,” DiNapoli said. “As a major investor, … co-filed two of the shareholder proposals on behalf of the NYC Retirement Systems. “As shareholders, we believe that it … the U.S. Centers for Disease Control and Prevention, Black women are three times more likely to die from a …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/canton-2021-101.pdfDiNapoli: Cyberattack Complaints in New York Rise 53%
… ransomware attacks that can shut down systems we rely on for water, power, health care and other necessities. … challenges facing New York’s local governments and school districts. In New York, cyberattacks have impacted … In 2019, a ransomware attack on the Syracuse City School District froze the district out of its own systems, crippling …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentUniondale Union Free School District – Information Technology (2023M-61)
audit, uniondale, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/uniondale-union-free-school-district-2023-61.pdfDepew Union Free School District – Investment Program (2023M-77)
audit, depew, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/depew-union-free-school-district-2023-77.pdfMechanicville City School District – IT Asset Management (S9-22-16)
school, mechanicville, IT
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/mechanicville-city-school-district-S9-22-16.pdfCharlotte Valley Central School District - Information Technology (2019M-27)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology … policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Hornell City School District - Financial Management (2019M-38)
… Determine whether the Board adequately managed the District’s financial condition. Key Findings Conservative … fund balance. Certain reserve balances were excessive. District officials did not develop comprehensive written … needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Opinion 2001-10
… (necessity of vendor certification) TOWN BOARD -- Powers and Duties (authority to require certification or … a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law … that the service was actually rendered or the supplies or equipment actually delivered. Finally, section 118(1) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health … (DOH) are adequately ensuring that hotels and motels used for homeless and mixed-use temporary residency are properly … their activities. Similarly, DOH oversees its own district offices and county health offices across the State, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyRensselaer City School District – Medicaid Reimbursements (2024M-42)
… Audit Objective Determine whether the Rensselaer City School District (District) officials claimed Medicaid reimbursements … Key Findings District officials did not submit claims for all Medicaid-eligible services provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Comptroller DiNapoli Releases Municipal Audits
… on to the network more than nine years ago. Pocatella Fire District – Audit Follow-Up (Orange County) This follow-up … pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsLittle Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/little-falls-67.pdfWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… Objective Determine whether West Hempstead Union Free School District (District) officials established adequate controls … network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account