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Town of Ephratah – Accounting Records and Reports (2022M-138)

… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report … that included findings that the Town’s accounting records and reports were incomplete, inaccurate and could not be …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… recording those transactions and reconciling the activity, with limited oversight. The Board did not annually audit the …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

State Comptroller DiNapoli Releases School and Local Government Audits

… Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison … review was limited to interviews with town personnel and inspection of certain documents related to the issues … implemented, two recommendations were not implemented, and one recommendation was no longer applicable. Erie 1 BOCES …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits

Town of Putnam – Accounting Records and Reports (2022M-188)

… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… in the most economical manner. Seven claims and 44 debit card transactions, totaling $8,346, were paid prior to Board … and approved prior to payment. Discontinue using the debit card. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130

Town of Danby – Claims Processing and Procurement (2022M-127)

… always seek competition when procuring goods and services or ensure all claims were properly audited and approved. When … not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Watervliet City School District – Payroll and Claims Processing (2013M-4)

… until after payment. Key Recommendations Ensure that all employees receive the leave accruals to which they are … accordance with their employment agreements. Ensure that all separation payments are calculated accurately and paid in … entitled to receive totaling $13,773. Ensure that all claims, other than those exceptions allowed by Education …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4

Skaneateles Central School District – Records and Reports (2015M-154)

… they were advanced. Key Recommendations Reconcile all bank account cash balances to the general ledger cash account balances each month and provide reconciliation …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154

Laurens Central School District – Budgeting and Reserves (2013M-135)

… our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. … overestimated expenditures for each of the last five years and underestimated revenues for three of those years. As a … budgets that include realistic estimates for revenues and expenditures based on contractual and historical data. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135

Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance

… third parties to provide a variety of IT-related services. For your protection and to avoid potential misunderstandings, … sensitive information. In addition, it is very important for local governments and schools to know who (any vendor or … relating to the protection of specific type(s) of data (for example, PII or electronic health records) should also be …

https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-services

Village of Mayfield – Water and Sewer Operations (2017M-28)

… determine whether the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

Village of Homer – Purchasing and Credit Cards (2017M-112)

… of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April … approximately $3.9 million. Key Findings Board members and certain department heads told us that they were unaware … of the requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… legal counsel to ensure retirement payments are disbursed in accordance with the CBA.  District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)

… of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the … Law (Report 2021-S-19 ). About the Program Every year in the United States, millions of single-use and rechargeable … batteries are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be …

https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-follow

Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)

… of implementation of the two recommendations included in our initial audit report, Project Tracking Systems and … the years, ESD has primarily tracked its programs using an in-house project tracking system as well as desktop applications. In November 2016, ESD’s Board of Directors approved the …

https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-follow

Use, Collection, and Reporting of Infection Control Data (Follow-Up)

… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … to the Department of Health (Department) and one to the Governor. About the Program Due to the highly … one was implemented, one was partially implemented, and two were not implemented. The one recommendation to the …

https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-follow

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village … file the required annual financial report (AFR) with the New York State Office of the State Comptroller (OSC) for the …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Town of Kent – Procurement and Information Technology (2017M-85)

… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and information … million. Key Findings The Town did not seek competition to procure goods and services totaling approximately $268,000 … Key Recommendations Use a request for proposals process to select professional services and ensure proper documents …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

… individuals in its custody at 44 facilities throughout the State. The Department has contracted with Securus and its … secure messaging system through an account created on the Provider’s website. Individuals in specialty … by authorized facility staff. Upon release or transfer out of the Department’s custody or when opting out of the …

https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individuals