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Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. … The financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… areas in the general fund as required by New York State Town Law. The Supervisor did not separately account for … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Batavia …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Carthage Central School District - Financial Condition (2018M-93)
… [read complete report - pdf] Audit Objective Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Suffolk County Community College - Information Technology (2018M-130)
… for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive … (IT) control weaknesses were communicated confidentially to College officials. Key Recommendations Enforce written … and have initiated or indicated they planned to initiate corrective action. … Determine whether officials …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Accounts Payable Advisory No. 44
… confirm whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or vouchers, (ii) vendors have designated a location with an ACH payment method as the default location in their … manner and the State will reduce its costs associated with printing and mailing checks. … Contracts Requiring …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsVillage of Canajoharie – Procurement (2015M-36)
… Key Findings Village officials did not always comply with GML and the Village’s procurement policy. Village … and employees failed to obtain quotes in accordance with the Village’s procurement policy. Key Recommendations … or GML. Ensure that Village officials and employees comply with the Village’s procurement policy when procuring goods …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Mount Morris Central School District – Online Banking (2022M-99)
… to online bank accounts was limited. Monitor computer use with the acceptable use policy and regulations. Key … transactions. Monitor computer use to ensure compliance with the acceptable use policy and regulations. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Greenlawn Water District – Accounting Records (2015M-231)
… records in a timely, accurate and complete manner. More effectively monitor the account clerks’ duties. Prepare and …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Bradford Central School District – Online Banking (2022M-102)
… were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials, officials did not: Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Town of Ulysses - Information Technology (2021M-190)
… Board did not enter into a written service level agreement with the Town’s IT service provider. Sensitive IT control … unnecessary. Enter into a written service level agreement with the Town’s IT service provider. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Village of Bloomingburg - Financial Operations (2019M-246)
… Documents (AUDs), which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board … such as budget-to-actual reports and bank reconciliations with canceled check images, and maintain adequate accounting … AUDs are filed timely. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Waterloo Central School District - Financial Condition Management (2019M-137)
… and the capital projects fund. Maintained six reserves with balances totaling $9.6 million as of June 30, 2018, that … include reasonable estimates of appropriations. Comply with the statutory limit for fund balance and use surplus … property taxes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Patterson - Information Technology (2020M-37)
… officials did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide IT … policies and a disaster recovery plan. Enter into an SLA with the IT consultant for all services to be provided that … all employees who use IT resources. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37South Country Central School District – Procurement (2013M-91)
… fiscal year totaled $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures … The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed … 31, 2013, and found only minor issues which were discussed with District officials. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Lawrence County. The District, which operates one school with approximately 680 students, is governed by an elected … approximately $14.8 million. Key Findings Adopt budgets with realistic estimates of anticipated expenditures and … Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… Jefferson County. The District, which operates one school with approximately 350 students, is governed by an elected … officials did not maintain fund balance in accordance with statutory requirements. Key Recommendations Adopt … of the District’s unrestricted fund balance complies with the statutory limit and use any excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Town of LaGrange – Financial Management (2023M-139)
… plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the general … been levied than necessary. Key Recommendations Comply with the Town’s fund balance policy and develop a plan to … multiyear financial plan. Town officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… to programs and services provided at selected Town facilities. Key Findings Of the 541 applicable physical … steps to increase physical accessibility at selected facilities. Specifically: 37 at the Community Center, such … to programs and services provided at selected Town facilities …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… expenses to ensure they are appropriate and in compliance with contract requirements. DHS relies on various internal … for all equipment, furnishings, and supplies purchased with DHS funds. As of June 27, 2017, DHS held 93 registered … (140 locations) for single adult and adult family shelters with security budgets totaling $88.5 million for City fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… manufacturing firm, to highlight an investment made by the New York State Common Retirement Fund’s (Fund) In-State Private … Fund is the third largest public pension plan in the United States with more than one million members, retirees …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fund