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City of Tonawanda - Information Technology (2018M-146)
… Audit Objective Determine whether the Common Council (Council) ensured information technology … (IT) assets were properly safeguarded. Key Findings The Council has not adopted an acceptable use policy or … receive IT security awareness training and that training is provided whenever the IT policies are updated. City …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Examination of Center for Economic Growth, Inc.
… York State, entered into a $2.9 million contract with CEG in October 2011 to provide MEP program services, most often … and technology based businesses, and start-up businesses in the Capital Region. Key Findings We found DED’s oversight practices were inadequate, thus resulting in CEG receiving reimbursement for: ineligible expenses; …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incCity of Troy – Budget Review (B18-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Town of North Hudson - Payroll (2018M-166)
… paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 from January 2017 through May 2018 and found they were paid … correct amounts. We selected six payrolls totaling $41,766 from January 2017 through May 2018 and found that except for …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Town of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … collections should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded … were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processVillage of Corfu - Sewer Operations (2018M-133)
… they planned to initiate corrective action. … Village of Corfu Sewer Operations 2018M133 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133County of Rockland – Budget Review (B18-6-11)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11City of Lockport -- Budget Review (B18-1-10)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Town of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Lancaster - Information Technology (2018M-114)
… with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT security … and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary personnel receive IT …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Village of Lisle - Board Oversight (2018M-124)
… Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. Employees were not always … rates. All nine hourly employees were underpaid by a total of $2,800. Key Recommendations Perform or provide for an …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Town of Roseboom - Long-Term Planning (2018M-115)
… resources are available to replace capital assets in a timely manner. Adopt a comprehensive fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Village of Scottsville - Financial Management (2018M-75)
… to ensure that they are accurate, properly supported, for valid Village expenses and in compliance with required statutes and policies. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75County of Cortland – Departmental Operations (2013M-157)
… December 12, 2012. Background Cortland County is located in central New York State and has a population of … and incurring an average of more than $500,000 annually in overtime. The County could save from $44,000 to $177,000 a … year depending on the number of additional officers hired in the jail and road patrol. The County is not imposing …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Troy – Budget Review (B5-15-22)
… payments and take appropriate action. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Selected Aspects of Incident Intake and Investigation
… a database of reported allegations and a Staff Exclusion List, and ensure that all allegations are investigated fully … reportable incidents involving persons receiving services in State facilities or provider agencies. The Center … The Center is also required to maintain a Staff Exclusion List (SEL), which is a register of persons about whom it has …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationTown of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation … receipts for the period January 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie … source documents such as POS system records or daily cash count sheets to ensure that all fees are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133