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Management of Energy Consumption (Follow-Up)
… recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followContract Advisory No. 27
… agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid directly to their designated …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsTown of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Benson - Disbursements (2019M-54)
… adequate control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not … his signature to the checks. A County employee made 79 bank account transfers using an online banking profile … Town officials did not monitor check disbursements or bank account transfers. The Board lacked oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… documentation was maintained to verify the calculations of certain retirees’ contributions. Key Recommendations … Ensure that documentation necessary to verify calculations of all retirees’ health insurance contributions is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Multiple Dwelling Property Inspections (2018-MS-1)
… Determine if municipalities are utilizing resources to perform FSPM inspections of residential buildings with … Follow-up on violations did not always occur timely to ensure violations were resolved. Key Recommendations … and institute basic MD inspection program procedures to ensure: All MD properties are inspected, as required. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Niagara Charter School - Information Technology (2018M-172)
… virus protection is installed, activated and up-to-date on all computers. Classify PPSI to ensure its appropriate …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Elba Central School District - Financial Management (2018M-96)
… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Our audit focused primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Village of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Lyndon – Town Clerk’s Collections (2021M-117)
… of 2020 records, as required. Key Recommendations Deposit all collections within the required timeframe, or as soon as …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Preble – Non-Payroll Disbursements (2023M-17)
town preble audit nonpayroll disbursements
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Greene County - Information Technology (2020M-38)
… review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Naples Central School District – Network Access Controls (2020M-82)
… accounts and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Waverly Central School District - Financial Operations (2019M-136)
… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … controls to verify that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… The Treasurer paid bills without prior review and approval from the Company. The Directors did not submit an … reports. The Treasurer should pay bills after Company approval. The Directors should file all necessary reports as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesSauquoit Valley Central School District - Procurement (2019M-228)
… Determine whether District officials ensured that competition was sought for the purchase of goods and services … bidding. Key Findings District officials did not: Seek competition for seven professional service providers who were … for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Green Tech High Charter School – Payroll (2023M-157)
… salaries and wages. Key Findings Officials: Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or payroll status change forms documenting approved pay rates to … to 44 employees. Key Recommendations Issue and maintain payroll status change forms and ensure timesheets are …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Board provided adequate oversight of cash disbursements for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… that original credit card receipts and statements are attached to the claims. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342