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Town of Haverstraw - Information Technology (2019M-125)
… not adopt a data classification, breach notification or online banking policy or a written disaster recovery plan. … Employees were not provided with IT security awareness training. In addition to this public report, sensitive IT … to address data classification, breach notification, online banking and disaster recovery. Provide IT security …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Town of Johnstown - Fuel Inventory (2019M-178)
… Findings Town officials did not: Adopt adequate policies and implement sufficient procedures to account for the Town’s … 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic fuel reconciliations. Key Recommendations … periodic stick-measured readings of the fuel tanks. Prepare periodic fuel reconciliations comparing gallons …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Almond - Tax Collection (2019M-188)
… for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Plattsburgh City School District - Procurement (2019M-198)
… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Herkimer County Community College - Procurement (2019M-186)
… and is not communicated to all College staff involved in the purchasing process. The purchasing policy and … and procedures are distributed to all staff involved in the purchasing process. Ensure that College officials and … use competitive methods when procuring goods and services in accordance with General Municipal Law and the College’s …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Town of Moriah - Cash Management (2019M-169)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of Moriah - Leave Accruals (2019M-168)
… of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … action to recover those funds. Ensure the errors in the leave accrual records, as identified in this report, are corrected. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Town of Cairo - Fuel Management (2019M-150)
… designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found … fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 … used, valued at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Horseheads Fire District #1 - Board Oversight (2019M-82)
… Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… be paid in advance. The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key … Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Saranac - Cash Management (2019M-32)
… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-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-224Copenhagen Central School District - Procurement (2019M-238)
… for the purchase of goods and services not subject to competitive bidding. Key Findings Our review of 24 … Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services. … for the purchase of goods and services not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of Wappinger - Information Technology (2019M-220)
… for Town operations. Town officials did not develop a breach notification policy, disaster recovery plan or a … Develop and adopt comprehensive IT policies that address breach notification, disaster recovery and PPSI, and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims before … each claim is adequately supported before approving it for payment. Update the resolution authorizing advance payment of claims so that only claims allowed by law are paid …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Village of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Village of Arkport - Information Technology (2019M-203)
… to reflect changes in technology and the Village’s computing environment, and stipulate who is responsible for …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Greenwich - Cash Management (2019M-230)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested within legal limits, to maximize interest earnings. Village officials generally … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230