Search
Saugerties Central School District – IT Asset Management (S9-22-05)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the details necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the detail necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22LaFargeville Central School District – Information Technology (2021M-192)
… Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Pelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… more collaborative style. Her State of the State message today continued her thoughtful, common-sense approach to … These are positive developments for New York as we begin 2022, but my office has also identified economic sectors that … I’ve seen in these last four months and from what I heard today from her State of the State, I’m confident Governor …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… villages, school districts, private schools, and other local government units as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceTown of Machias – Supervisor’s Financial Duties (2021M-98)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … Review monthly bank reconciliations. Prepare and file the annual financial reports for 2019 and 2020 with the Office of … our comments in response to issues raised in the Town’s response. … Determine whether the Town of Machias Town Town …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal … January 1, 2005, to June 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … 2016. Key Recommendations Reconcile the customer accounts to determine which taxpayers overpaid and refund those … Establish and implement compensating controls to oversee the financial responsibilities performed by the …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Jefferson County Probation Department – Restitution Payments (S9-20-10)
… did not always properly enforce restitution orders or notify the court when a probationer violated the court … restitution orders, make undisbursed restitution payments or maintain sufficient undisbursed restitution records. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Boquet Valley Central School District – Procurement (2021M-132)
… contracts (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, in accordance … policies, because officials did not obtain verbal or written quotes. All professional services in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Pompey Hill Fire District – Financial Management (2021M-136)
… reserve fund, establish a written reserve fund policy or adopt a written multiyear capital plan. In addition, … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Commack Public Library District – Selected Financial Operations (2015M-132)
… with GML that gives District staff guidance when purchasing goods and services. Closely monitor the purchasing process to ensure that purchases not required to …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the Board: … for fundraising activities. Did not properly document donations it received totaling $117,300. In addition, 77 of …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105City of Johnstown – Financial Management (2020M-134)
… financial operations. As a result, the City could lose out on significant revenue. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Otego-Unadilla Central School District - School District Website (S9-19-26)
… location and include a specific individual responsible for corrective actions per audit recommendations. Key … in a transparent location and specify who is responsible for implementing an audit’s corrective action. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Viewing Job Summary – PayServ Manual
… information on the employee's job record comes from a summary of the changes entered on the Job Data pages. Helpful Hints These pages are used to view the entire job record in an Empl Rec # for an …
https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-job-summaryMount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the … July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … balance. District officials used surplus funds each year to finance reserves instead of funding reserves through the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Village of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70