Search
Town of Brandon - Financial Condition (2019M-239)
… Discontinue overspending appropriations and appropriating unavailable fund balance to finance operations. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of Franklinville – Procurement (2024M-56)
… report – pdf] Audit Objective Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town … Determine whether Town of Franklinville Town officials complied with the requirements of the Towns procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Village of Palmyra - Justice Court Operations (2019M-202)
Determine whether the Justice provided adequate oversight of the Justice Court Court
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Pelham - Information Technology (2019M-77)
… IT consultant. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Johnstown - Fuel Inventory (2019M-178)
… Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt … implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 … Town officials have adequate controls over the Towns fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Cortlandville - Improving Private Property (2018M-219)
… complete report - pdf] Audit Objective Determine whether the use of Town resources to improve private property was appropriate … no lease agreement in place. Key Recommendation Consider the legal implications of this arrangement and consult with … Determine whether the use of Town resources to improve private property was …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Town of Queensbury - Information Technology (2018M-224)
… - pdf] Audit Objective Determine whether officials ensured the Town’s information technology (IT) systems were … and monitoring user access. Monitored compliance with the acceptable use policy, or developed a formal disaster … or disabling unnecessary local user accounts. Enforce the acceptable use policy and adopt a comprehensive disaster …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Village of Voorheesville - Water and Sewer Charges (2019M-118)
… charges. Deposited water and sewer collections intact and in a timely manner. Enforced unpaid bills and correctly …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… electronic disbursements to vendors unless their use is approved by the Council, and the City enters into banking …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Town of Farmersville - Town Clerk (2019M-49)
… a timely and accurate manner. Key Findings We reviewed 356 tax payments totaling $520,000 and found they were recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of Throop – Procurement (2022M-173)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials … bidding and for professional services. Key Findings The Board did not always ensure that officials solicited … Determine whether the Town of Throop Town Board Board ensured that Town …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Village of Suffern – Budget Review (B22-6-2)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Hamburg Central School District - Information Technology (2019M-10)
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Village of Muttontown - Board Oversight (2018M-251)
… Follow its procurement policy when selecting professional services, and did not periodically seek competition for those services. Comply with New York State Village Law, Section …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Village of Canastota - Board Oversight (2018M-256)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, audit claims before approving … Determine whether the Board and Village officials properly oversee financial …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Rushford - Procurement (2020M-43)
… goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key … $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… adopt comprehensive long-term financial and capital plans for a three- to five-year period. Develop and implement …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Town of New Hudson – Tax Collection (2021M-2)
… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax collections were generally recorded and deposited …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Bovina - Records and Reports (2019M-200)
… accounting records. Provide accurate and timely budget-to-actual and other financial reports to the Board. File AUDs in a timely manner. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200