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Use of Federal Funding for Election Technology and Security
… the Program The Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. … and infrastructure. Specifically, the BOE has planned for and spent funds for the activities described in its ARMOR cybersecurity plan, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… agreements and found: Officials did not verify or confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not receive project status reports and it did …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The Town is governed by an elected five-member Town Board which … include making changes to salaries and wages but she is also capable of submitting data changes directly to the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… five-member Town Board comprising the Town Supervisor and four Board members. The Town’s 2012 adopted budget … most aspects of the functions relating to the receipt and disbursement of moneys without providing sufficient … insurance coverage. … Town of Callicoon Cash Receipts and Disbursements 2013M16 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Manorville Fire District – Board Oversight and Fuel (2016M-411)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2015 … District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… upon timely receipt of a written demand, shall hold a hearing to review and redetermine an application for … system, it being the primary purpose of any such hearing to establish a fair and adequate record for the … (a) After receipt of a timely written demand for a hearing and redetermination of an application, the retirement …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… for an audit of the Clerk-Treasurer’s records and reports on an annual basis. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… (County) officials used competitive methods to obtain and renovate temporary courthouse space. Key Findings County … $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month … a thorough analysis of leasing alternatives before making major financial commitments. Ensure purchasing polices …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Duanesburg – Financial Records and Reports (2020M-116)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… methods when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… all Town officials and employees who received or disbursed money during the year. Key Recommendations Develop policies … all other officers and employees who received or disbursed money in the previous year. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 1, 2012 through June 30, 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson … with all professional service providers. … Comsewogue Public Library Cash Disbursements and Procurement 2013M316 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… have been met. Our initial audit report, issued September 16, 2019, sought to determine whether ITS was adequately …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … The School did not have all the necessary student residence documentation on file. Key Recommendations Review … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Niagara Charter School – Student Enrollment and Billing (2013M-294)
… through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is … residence, even if the residence is within the same school district, and ensure that proof of residence documentation is …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Watervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … auditor before payment. … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period … July 1, 2011, to March 7, 2013. Background The Laurens School District is located in Otsego County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Village of Argyle – Water Billing and Collections (2023M-148)
… did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134