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Town of Seneca Falls - Information Technology (2018M-218)
… computer use, user access rights, disaster recovery, password security management, data breach notification and … computer use, user access rights, disaster recovery, password security management, data breach notification and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Seneca Falls - Financial Management (2018M-266)
… report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed and provided oversight of the Town’s financial operations. … total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 million and $3.8 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of North Salem - Agricultural Exemptions (2018M-194)
… agricultural structures exemptions on an annual basis to verify that the 10-year exemption term has not expired. … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Village of Atlantic Beach - Cash Disbursement (2018M-253)
… The Board did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the … regular meeting for audit. Village officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Waterford - Town Clerk Collections (2018M-265)
… collections intact, in a timely manner. Maintain payment stubs and postmarked envelopes to support real property tax …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Town of Farmersville - Justice Court Operations (2019M-50)
… Fines and fees were recorded, deposited and reported in a timely manner. Monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Town of Wawarsing - Recreation Department Records (2019M-20)
… and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances. Key … did not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the Board contained inaccurate counts of program participants and …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Town of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200City of Long Beach - Financial Condition (2019M-133)
… 2016-17 and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the … financial plan including a fiscal improvement plan, in accordance with Local Finance Law Section 10.10(e). Key … submitted a response letter that addresses the findings in both reports. City officials had some concerns about our …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Village of Menands - Justice Court Operations (2019M-185)
… that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185City of Middletown - Water System Cybersecurity (2019M-22)
… not provide employees with IT security awareness training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… with statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. … statute. Village officials disagreed with certain aspects of our findings and recommendation, but indicated they have …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Town of East Otto - Information Technology (2018M-156)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Town of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171City of Binghamton - Water System Cybersecurity (2018M-152)
… Provide staff with cybersecurity awareness training. In addition, sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… Determine whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. … fund and the Town of Hector were overpaid $12,231. The ambulance fund owes the Town of Covert and Town of Ulysses …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Village of Lyons Falls - Board Oversight (2018M-174)
… oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not … oversight to ensure Village funds are properly accounted for and safeguarded …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174