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Overview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for continuing … specifically for IT disruptions is a necessary part of business continuity planning. IT contingency planning … procedures and technical measures that enable the recovery of IT operations after an unexpected incident. A disruptive …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Sidney – Supervisor’s Disbursements (2015M-214)
… approximately $2.2 million. Key Findings The Supervisor does not review bank statements or canceled check images to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over donations and … donations. The Librarian did not always remit fees timely to the Clerk. Key Recommendations Establish procedures to provide internal controls over the collection and use of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mAlexander Central School District – Financial Management (2020M-64)
… to fund operations. Use reserves in accordance with legal requirements. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… The College could have saved $18,135 on 76 lodging claims by using the United States General Services Administration … the travel policy to reflect the actual practices used by the College and include maximum reimbursement rates, such …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOysterponds Union Free School District - Financial Management (2019M-217)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… findings in our report. Appendix B includes our comments on issues raised in their response. 1 The District appointed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Otsego – Financial Condition (2013M-307)
… through August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the … Village of Cooperstown. The Town has 3,900 residents and is governed by an elected five-member Town Board, comprising … and four Council members. The Town’s 2014 annual budget is $1,542,024. Key Findings Improper allocation of sales tax …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Village of Port Chester - Dual Employment (2018M-91)
… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… agreed with our recommendations and indicated that they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and two Board … Recommendations Ensure all claims are audited and approved by the membership for payment each month. Adopt a code of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and leave accruals for the … Key Findings Not all overtime was preapproved. Overtime payments included work of a routine nature that, with proper …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Village of Medina – Ambulance Service Billings (2014M-326)
… population of approximately 6,500. The Village is governed by an elected five-member Board of Trustees. The Village … Village money. The rates for service types indicated by the patient care records and the billing rates did not …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… Periodically review work performed by outside vendors on the District’s behalf. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentLong Lake Central School District – Capital Project (2021M-183)
… bids. Ensured claims totaling $907,813 were supported by adequate documentation, for appropriate purposes, … recorded as project expenditures and audited and approved by the claims auditor before payment. Reviewed and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183