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Village of Tuxedo Park - Board Oversight (2018M-66)

… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … B includes our comment on an issue that was raised in the Village’s response letter. … Village of Tuxedo Park …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66

City of Binghamton - Water System Cybersecurity (2018M-152)

… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: … Provide staff with cybersecurity awareness training. In addition, sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether City …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

County of Rockland – Budget Review (B18-6-11)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

Town of Yates Town Supervisors Records and Reports 2018M154

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

Village of Kaser - Refuse User Fees and Records (2018M-97)

… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

Schenevus Central School District - Financial Condition (2018M-83)

… incurred deficits totaling over $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations … on the general fund. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Allegany-Limestone Central School District - Financial Management (2018M-129)

… the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices included annually appropriating fund balance that was not used to finance operations and … Reserve funds are generally not being used 1 and the retirement, repair and unemployment reserves are overfunded. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

Contract Submission System (CSS)

… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …

https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-css

Rockland County - Budget Review (B17-6-16)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …

https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16

Brentwood Public Library – Leave Accruals (2018M-26)

… through August 31, 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of …

https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26

Vendor File Advisory No. 11

… the appropriate Location for each transaction, based on the vendor’s preference. If the agency is unsure of which …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-location

Canastota Central School District – Payroll (2016M-56)

Canastota Central School District Payroll 2016M56

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56

Iroquois Central School District – Financial Condition (2014M-22)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22

Hudson City School District – Grant Administration (2013M-324)

… and that such disbursements are made in accordance with the grant requirement guidelines. Ensure that all … accurately allocated and correctly reported in accordance with grant-funding criteria. … Hudson City School District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324

Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… vendor finalizes the payroll, it directly withdraws the money from the School’s bank account for disbursement to …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015m

Accounts Payable Advisory No. 11

… the “Separate Payment” box in the Payment Options section of the voucher. Business Units should not remove the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibank

Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… complete report – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently planned and monitored the pool capital project (Project). Key Findings The Board … complete the Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204