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North Salem Central School District – Time and Attendance (2016M-209)
… School District – Time and Attendance (2016M-209) Purpose of Audit The purpose of our audit was to determine if District officials provided … two schools with approximately 1,160 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Area #6 – Patch Management – Information Technology Governance
… are aware of these potential weaknesses, they can look for and exploit unpatched software. Additionally, when … technical support or bug and security fixes (patches) for those versions. Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials … not: Adopt a comprehensive investment policy as required by General Municipal Law (GML) Section 39. Solicit interest … to benefit BOCES operations. Consider all four objectives of a comprehensive investment program – legality, safety, …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village officials have not enforced …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Peconic Bay Community Preservation Fund (2023-MR-1)
… issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… which has a population of approximately 2,600, is governed by an elected five-member Board of Trustees. The annual … all billing write-offs and adjustments prior to them being made. Key Recommendations Develop and adopt written policies … all billing write-offs and adjustments prior to them being made. … Village of Alden Ambulance Service Billing and …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Corning City School District – Claims Auditing (2023M-105)
… $28,555 did not include a conference request pre-approval form or other supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Village of Greene – Investment Program (2023M-112)
… report – pdf] Audit Objective Determine whether Village of Greene (Village) officials developed and managed a … $5,800 from money on deposit in the Village’s checking and savings accounts, which had an average daily balance of … for investment. Monitor investments. Formally solicit interest rate quotes. Consider other legally permissible …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Amherst Central School District –Financial Condition (2016M-167)
… fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling … million (2.6 percent of 2015-16 appropriations) and did not properly monitor spending during the year. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Schenectady City School District – Financial Condition (2014M-168)
… period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… manage Village finances. Key Findings The Treasurer did not record all financial activity using proper accounting … monitor and manage Village finances. The Treasurer did not: Properly account for fund balance within each Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28State Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State … Employees Employees claiming to be exempt from withholding of tax. Background Internal Revenue Service regulations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxVillage of Suffern – Budget Review (B17-6-8)
… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating … budget does not comply with the tax levy limit because it includes a tax levy of $10,897,667, which is $208,037 above the limits established by law. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Silver Creek – Capital Projects (2017M-31)
… 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a … the sewer or water capital projects’ financial impact on the annual operating budget. The sewer fund reported a …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the prior years’ accounting records. The Supervisor did not provide adequate oversight of the bookkeeper’s duties during our audit period. The Supervisor did not ensure all deposits were made intact and in a timely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Berkshire – Justice Court Operations (2016M-425)
… Justice properly pursued collections for those cases where defendants failed to appear in Court, and these outstanding tickets equate to approximately $33,000 in unearned revenues … a timely manner. Key Recommendations Pursue unpaid traffic tickets in a timely manner. Obtain training related to DMV …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of Kirkwood – Justice Court Operations (2016M-414)
… was to review the internal controls over the Justice Court's financial activity for the period January 1, 2015 through … Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected Justices. The Town is … more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that all …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Greig – Long-Term Planning (2023M-13)
… did not establish long-term financial and capital plans or fund balance and reserve policies. As a result, the Board … its intentions for financing future capital improvements or equipment purchases. We reviewed the Town’s capital assets … agreed with our recommendations and have initiated, or they plan to initiate corrective action. … audit town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Tuckahoe Union Free School District – Overtime (2023M-53)
… overtime was properly approved, District officials did not monitor overtime or ensure it was accurate. As a result, … employee retirement benefits. District officials: Did not adopt written policies and procedures for overtime. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53