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Town of Owasco – Financial Management and Procurement (2021M-70)
… multiyear financial and capital plans. Determine whether professional services and playground equipment were procured in a manner … multiyear plans or ensure the proper procurement of professional services and playground equipment. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… statements and canceled check images to the Board-approved vouchers to verify that all disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain sufficient … statements and canceled check images to the Board-approved vouchers. Establish controls over cash receipts, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online … Town of Johnsburg Management Oversight and Online Banking 2013M6 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the College of Nanoscale Science and … legal, research, and numerous other types of data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s Information Security Policy defines a set of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… the number of quotes or request for proposals (RFPs) to be obtained for purchases that were not subject to … officials did not ensure that copies of back-up data were stored in a secure off-site location and the Board has not … the specific number of quotes or RFPs Village personnel should obtain when purchasing items not subject to …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Small Businesses and the Economic Recovery: Work in Progress
… struggle, entrepreneurs are identifying and pursuing new opportunities. FIGURE 7 – Year-Over-Year Change in Monthly …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressTown of Springfield – Accounting Records and Reports (2020M-175)
… Prepare monthly bank reconciliations, record all transactions in the financial software timely and provide …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Albion – Water and Sewer Rents (2013M-108)
… internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive Director …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Madison County - Claims Audit and Payment Process (2019M-142)
… computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Smithville - Annual and Claims Auditing (2020M-41)
… the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did … or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Dayton - Supervisor's Records and Reports (2019M-189)
… issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2013 through April 30, 2014. … daily accounting requirements. Budgeted appropriations for 2014 total approximately $1.78 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Village of Middleport – Water and Sewer Rents (2013M-313)
… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Controls Over and Revenues From .nyc Generic Top-Level Domains
… a decrease in revenues. DoITT’s Franchise Administration Team (Franchise Team), tasked with managing the contract and … for words considered to be indecent that were disallowed by the contract. We identified 65 domains containing one of seven words disallowed by the contract terms. Key Recommendations Establish …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as required. The Board was not …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash … 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau … Village of Bellerose Procurement and Cash Receipts 2014M218 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218