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Town of Seneca Falls - Information Technology (2018M-218)
… did not: Adopt IT policies and procedures to adequately address acceptable computer use, user access rights, disaster … Adopt policies and procedures to adequately address acceptable computer use, user access rights, disaster … awareness training to personnel who use IT resources. Address the IT recommendations communicated confidentially. …
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)
… unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 million and $3.8 million. These … policies governing the amount of unexpended surplus funds that the Town should maintain. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Village of Atlantic Beach - Cash Disbursement (2018M-253)
Determine whether Village officials ensured that cash disbursements were properly supported audited and for valid purposes
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Farmersville - Justice Court Operations (2019M-50)
… Court (Court) fines and fees were properly accounted for. Key Findings Fines and fees were recorded, deposited and … Justice Court Court fines and fees were properly accounted for …
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)
… - pdf] Audit Objective Determine whether the Recreation Director maintained timely, complete and accurate accounting … incomplete and not reconciled to accounting records. The Director did not maintain adequate documentation to determine … are complete and reconcile to accounting records. The Director should ensure that all Department all documentation …
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)
… complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain … complete, accurate or timely accounting records and reports. The Board has not received financial reports since February 2018. Annual update documents (AUDs), …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Village of Menands - Justice Court Operations (2019M-185)
… complete report - pdf] Audit Objective Determine whether the Justices adequately oversee the Court’s financial … 10 days of the ensuing month. Key Recommendations Ensure all deposits are made within 72 hours of collection. Prepare … and investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of …
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)
… employee IT security duties, provide guidance for using portable devices or require monitoring of networked water …
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 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-171Village 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)
… implement compensating controls such as periodic reviews of bank reconciliations, payrolls, trial balances, and water …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Town of Howard - Fund Balance Management (2018M-192)
… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Town of Westford - Financial Operations Oversight (2018M-196)
… financial transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Town of Freetown - Records and Reports (2018M-213)
… and up-to-date accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings … and uptodate accounting records and reports to allow Board to properly manage Towns finances …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… managed cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board … managed cash receipts and disbursements and performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Carrollton – Justice Court Operations (2018M-21)
… Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … with an independent public accountant for an audit. Key Recommendations Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Athens - Town Clerk/Tax Collector (2018M-41)
… $11,179 were deposited from between one to 33 days after receipt. In 2016, the Clerk deposited $37,036 in real property taxes from between one to 24 days after receipt. Bank reconciliations were not always prepared or …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of Broadalbin - Records and Reports (2018M-63)
… complete report - pdf] Audit Objective Determine whether the Supervisor maintained timely, complete and accurate … records and reports. The bookkeeper did not record all cash transfers and advances between Town bank accounts … Periodically review the bookkeeper’s work to ensure that all financial activity is accurately and completely accounted …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Clarkson - Justice Court Operations (2018M-57)
… complete report - pdf] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not … operations. Issue complete receipts and properly record all funds collected. Enforce pending tickets and submit …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57