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Town of Olive - Accrued Leave and Information Technology (2019M-84)
… handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with … types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Roosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling … There are no recommendations for this report. … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Incorporated Village of Garden City – Check Signing (2021M-39)
… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer … at all times and supervise the check-signing process when others use it. In her absence, have authorized alternate …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required … quotes, 28 purchases totaling $81,857 lacked evidence of competition as required by the Town’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of East Hampton – Budget Review (B7-14-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18IX.8 Federal Grant Refunds – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsState Comptroller DiNapoli Releases Municipal Audit
… did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors … the board-approved fee schedule. Officials also failed to assess annually reported capital investment and salary …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditMahopac Central School District – Noninstructional Payroll (2020M-32)
… The Union President received an additional hour of overtime pay daily that was not properly supported by … if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Hudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Town of East Hampton – Budget Review (B7-15-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Mooers - Highway Asset Accountability (2020M-35)
… did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Niskayuna – Water Operations (2013M-328)
… 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. … The Comptroller did not record biannual water billings in the water receivable control account and failed to audit … annually. Key Recommendations Include water collections in the monthly reports to the Supervisor and deposit and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Greater Amsterdam School District – Capital Project (2022M-50)
… the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the … the Greater Amsterdam School District District Board of Education Board and officials properly managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Rockland County – Court and Trust Funds (2019M-45)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Greene County – Court and Trust Funds (2014M-294)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294