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Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… 2016-17 fiscal year totaled approximately $3.3 million. Key Findings Collections at the pool were not adequately … balances were overstated by 648 hours, valued at $16,779. Key Recommendations Maintain adequate records to account for …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Greece Public Library – Information Technology (2017M-130)
… appropriations for 2017 total approximately $3.1 million. Key Findings The Board did not adopt any policies to protect … officials did not have a comprehensive hardware inventory. Key Recommendations Adopt comprehensive IT policies that …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Town of Greece – Information Technology (2017M-145)
… for 2017 totaled approximately $56.7 million. Key Findings The Town’s acceptable use policy did not include … list of all Town-owned software and software licenses. Key Recommendations Enforce the acceptable use policy. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Marbletown – Financial and Capital Planning (2017M-234)
… appropriations for 2016 of approximately $3.1 million. Key Findings The Board does not have a comprehensive … accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom activity funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraColumbia-Greene Community College – Information Technology (2017M-213)
… adopt a breach notification policy. Five employees visited music streaming, social media and shopping websites which …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… for the 2015-16 fiscal year totaled $3.1 million. Key Findings The entire Board did not audit claims; instead, … and receiving reports were not always attached to claims. Key Recommendations Ensure that the entire Board conducts a …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… for the 2016-17 fiscal year totaled $6.2 million. Key Findings The Board reviewed and approved abstracts (list … and payments were recorded and calculated accurately. Key Recommendations The Board should conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Schalmont Central School District – Financial Condition Management (2018M-15)
… to the legal limit. Continue to monitor the capital fund, close completed projects and transfer any excess funds to the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chenango Valley Central School District -- Budget Review (B18-4-3)
… their proposed budget for the next succeeding fiscal year. Key Finding We found that the significant revenue and … projections in the proposed budget are reasonable. Key Recommendations This budget review did not contain any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… 2016-17 fiscal year totaled approximately $2.3 million. Key Findings The Village did not have written policies or … not provide adequate IT security training to employees. Key Recommendations Develop and adopt an acceptable use …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… the 2017-18 fiscal year total approximately $21.6 million. Key Findings SANY officials did not analyze purchasing … acquired during our audit period rather than leasing them. Key Recommendations Perform and document a thorough …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsClifton-Fine Central School District – Financial Condition (2017M-297)
… 2016-17 fiscal year totaled approximately $10.4 million. Key Findings Each year, the Board appropriated over $1 … financial plan to address its financial condition. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… the 2017-18 fiscal year total approximately $13 million. Key Findings The Council and City officials did not develop … The Council did not develop a disaster recovery plan. Key Recommendations The Council should adopt written IT …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… our audit was to determine whether the Board ensured that fund balance was reasonable for the period January 1, 2016 … not developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Reduce TW and TOV fund balance by using excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of New Hartford – Procurement (2017M-149)
… appropriations for 2017 totaled approximately $14 million. Key Findings Town officials did not consider the aggregate … source determinations for 10 purchases totaling $82,928. Key Recommendations Consider the aggregate amount projected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149City of Yonkers – Payroll (2017M-212)
… 2016-17 fiscal year totaled approximately $546 million. Key Findings The City’s leave accrual processes are … contrary to collective bargaining agreements (CBAs). Key Recommendations Establish City-wide policies and written …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… 2016-17 fiscal year totaled approximately $5.9 million. Key Findings Authority officials did not obtain quotes for … were communicated confidentially to Authority officials. Key Recommendations Ensure that all required quotes are …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… in Foreign Fire Insurance (FFI) revenue was received. Key Findings The Board did not provide oversight or ensure … of Company Fund (CF) expenditures were unsupported. Key Recommendations The Board should improve oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… for 2017 totaled approximately $113.4 million. Key Findings The County did not competitively bid six … nine professional service contracts totaling $1,055,270. Key Recommendations Ensure that the procurement policy and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224