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Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 through … The City of Glens Falls is located in Warren County and has a population of approximately 14,300. The City is … for the general fund, $3.4 million for the water fund and $6.0 million for the sewer fund. Key Findings The City …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… actually understated by more than $2.7 million because the Business Manager recorded an improper prior period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andOrange County Community College – Information Technology and Financial Activities (2017M-111)
… the College’s controls over information technology (IT) and financial activities for the period September 1, 2015 … in Orange County. The College, which has two campuses and about 5,500 students, is governed by a 10-member Board of … adequate IT policies that address appropriate computer use and security or provide training on policies, cybersecurity …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, … this report. … True North Troy Preparatory Charter School Enrollment and Billing 2013M147 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… January 1, 2011, to February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York … individuals as if they were independent contractors by check based on completed vouchers and issues them a 1099 form … provision of law enforcement services at the racetrack. Pay temporary officers or employees of the County using the …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… contract (EPC) for a hydroelectric power project based on inaccurate financial projections, and the project has run … the acceptable use policies and ensure software installed on City computers is business appropriate. … City of Auburn …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… the town-wide and town-outside-village general and highway funds. The Town has not used appropriated fund balance as an …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. … appropriations and water fund budgeted appropriations for the 2017-18 fiscal year totaled $837,800 and $418,500, …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the period June 1, … Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… was to determine whether the District purchased goods and services in accordance with District policy and statutory requirements and whether claims were adequately supported and properly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… 2015 through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Provide oversight of duties …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… selected core systems are secure, operating effectively, and available to continue processing in the event of a … part of a New York State IT transformation to consolidate and merge State agencies and streamline services. ITS is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… 2014. Background The New York State Office of Information Technology Services (ITS) was established in November 2012 as … ITS is responsible for providing centralized information technology (IT) services to the State and its governmental agencies. ITS’ Enterprise Operations group oversees systems operations and service management, and …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… State Comptroller Thomas P. DiNapoli and Attorney General Eric Schneiderman today announced the … contract employee George Dunkel for padding his bills and stealing more than $110,000 from the state. “Mr. Dunkel … act to enrich himself at the expense of children and taxpayers. Working with the Attorney General, our joint …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is … ($36,915) and financial software support ($19,116). In addition, the City paid another professional service … as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically seek requests …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… to examine the Board’s oversight of financial operations and disbursement processes for the period July 1, 2013 … School is located in the City of Newburgh, Orange County, and provides high school education to approximately 60 … of the School’s financial records. The Director of Finance and Operations did not properly perform monthly bank …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement … accumulated in excess of $2.4 million that should be used to benefit taxpayers by paying off debt, financing one-time … do not address oversight of the procurement process to ensure compliance. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurement