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New Hyde Park Fire District - Payroll (2018M-165)
… 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 … payroll checks are distributed. Ensure timecards for all employees are reviewed and approved by their direct …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165City of Tonawanda - Information Technology (2018M-146)
… Audit Objective Determine whether the Common Council (Council) ensured information technology … Establish an acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an inventory of IT assets. Ensure that all necessary City personnel receive IT security awareness …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
Montezuma Volunteer Fire Department Financial Operations 2018M23
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mTown of Westford - Financial Operations Oversight (2018M-196)
… financial transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Town of Freetown - Records and Reports (2018M-213)
… and up-to-date accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings … and uptodate accounting records and reports to allow Board to properly manage Towns finances …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… collections and disbursements were properly accounted for. Key Findings Collections totaling $26,598 for 10 fundraising … $14,189 without adequate supporting documentation. Key Recommendations Ensure student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mTown of Carrollton – Justice Court Operations (2018M-21)
… Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … with an independent public accountant for an audit. Key Recommendations Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Bronxville Union Free School District - Procurement (2018M-46)
… Determine if District officials sought competition for the purchase of goods and services not subject to competitive … and ensured that written contracts were in place for all professional services. Key Findings District officials … Enter into written agreements or pass resolutions for all current and future professional services. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling … that were not supported by the claims documentation. Key Recommendations Ensure that conference and travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Town of Broadalbin - Records and Reports (2018M-63)
… complete report - pdf] Audit Objective Determine whether the Supervisor maintained timely, complete and accurate … records and reports. The bookkeeper did not record all cash transfers and advances between Town bank accounts … Periodically review the bookkeeper’s work to ensure that all financial activity is accurately and completely accounted …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Cassadaga Valley Central School District - Financial Management (2018M-110)
… officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated by $3.2 … 2017. Three reserves totaling $3 million were overfunded. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… purposes and properly audited and approved before payment. Key Findings The controls over claims processing were not … goods or services have already been ordered or received). Key Recommendations Enforce the District’s policy that does …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mVillage of Ballston Spa - Financial Condition (2017M-256)
Village of Ballston Spa Financial Condition 2018M256
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Copenhagen Central School District - Procurement (2019M-238)
… whether District officials sought competition for the purchase of goods and services not subject to competitive … did not seek competition for services from five of the six professional service providers reviewed. These … by the District’s procurement policy and ensure that all proper documentation is maintained. Periodically issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Randolph Central School District - Financial Management (2019M-232)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … Determine whether the Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232DiNapoli Releases Municipal Audits
… of Middleport , Slaterville Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget … Services (Genesee County) The city did not properly award all contracts and has not annually reviewed the procurement … to help ensure that the supervisor properly accounted for all financial activity and adequately segregated financial …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… goal is to develop 20,000 units of supportive housing over a 15-year period ending in 2031. The Office of Mental Health … address the needs of the various populations to be served by both OMH and the other State agencies under ESSHI. Each of … to ensure the needs of high-risk target populations were being met, and whether providers deliver the services that …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and … conditions at the sampled developments. Management at all three sampled developments failed to provide a safe and … more than 120 days at Clinton and Tivoli Towers. We found all three developments had aggregate payments to vendors …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… Purpose To determine whether the Department of Health (Department) and managed care … providers, including (but not limited to): Notifying all MCOs of all ineligible providers identified by the Sanction Provider … To determine whether the Department of Health and managed care organizations have …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providers