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City of Lackawanna – Network Management and Internal Controls (2021M-215)
… implemented information technology (IT) security controls to safeguard the network against unauthorized access or … City officials did not establish adequate controls to safeguard the network against unauthorized access or … IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop written policies …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s … did not provide oversight of the bookkeepers and bank reconciliations were not performed. As a result, the … New York State Office of the State Comptroller since 2013. Key Recommendations Maintain accurate, complete and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… Provide adequate monthly reports or ensure the annual update document (AUD) was accurate. Without complete and …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… and IT controls over BOCES’ network and financial system were adequate to safeguard information. Key Findings … information contained in the network and financial system. Personal Internet use was found on computers. Network … purposes and IT controls over BOCES network and financial system were adequate to safeguard information …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Determine whether the Town of Delhi Town Board Board properly managed pool project …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. … applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and … Determine whether the South Butler Fire Department Inc Department officers and members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were recorded with either an incorrect or missing location. Nine, purchased for $59,571, were recorded without a model or serial number. A wheel balancer …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing … a gaming console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… at the Supervisor’s Office; therefore, we could not confirm whether Town officials deposited these collections in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely financial records and reports, which hindered the … Town Supervisor Supervisor maintained complete accurate and timely financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… on behalf of the Supervisor and performed the Supervisor’s payroll duties with limited oversight . The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Johnsburg – North Creek Water District Charges (2023M-51)
… Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… [read complete report – pdf] Audit Objective Determine whether the Town of Sempronius … audit town sempronius …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… to all employees. Of the 20 total individuals we tested (14 selected employees and all six elected officials), two employees or 14 percent of employees tested did not complete the annual … Village did not include all the minimum requirements. As a result, most Village employees were provided with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials completed annual … audit statewide city niagara falls …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… (Town) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to most …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11