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Village of Canastota - Board Oversight (2018M-256)
… Ensure the Clerk-Treasurer prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is accurately paid. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… conflict of interest totaling $4,400. The Town overpaid for fuel by $5,600. Key Recommendations Create an inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … collections should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded … were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Niagara Charter School - Information Technology (2018M-172)
… was found on seven computers. Virus scanning was either not activated or not up-todate on three computers. PPSI was not classified and monitored to ensure protection from …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Town of Lancaster - Information Technology (2018M-114)
… safeguarded and secured. Key Findings Town officials have not designed or implemented procedures to monitor compliance with the acceptable use policy or …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Greene County - Information Technology (2020M-38)
… County officials did not provide cyber security training to IT personnel and County employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, and review and update routinely or when …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Naples Central School District – Network Access Controls (2020M-82)
… (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user … District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Town of Decatur – Town Clerk (2020M-58)
… and accurate manner. Key Findings The Clerk did not issue duplicate receipts for any collections during the audit … records and reports. Key Recommendations Issue and retain duplicate receipts. Report and remit all money received to …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Town of West Seneca - Capital Project Management (2019M-195)
… and clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Poughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Waverly Central School District - Financial Operations (2019M-136)
… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … controls to verify that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… complete report - pdf] Audit Objective Determine whether District officials properly managed and accounted for Niagara … Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power … although the funds had not been designated to pay debt. District officials improperly restricted funds in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andTown of Chester – Property Tax Exemptions (2016M-325)
… of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 … Findings The Assessor did not properly grant and monitor property tax exemptions and did not have the proper … The purpose of our audit was to review the Towns property tax exemption process for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … prepares a written annual report of all moneys received and disbursed. Appoint an Auditing Committee to audit the … only after bills have been approved by the membership and that checks include two signatures. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mOpinion 91-27
… decision in Nydick v Suffolk County Legislature , 36 NY2d 951, 373 NYS2d 554, affg on opn at 81 Misc 2d 786, 367 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-27State Agencies Bulletin No. 741
… Hire, Rehire, Paid Leave of Absence, Leave of Absence, Return from Leave where the effective date is or should have … or FIS Sal CPF Chg PT FT CPG Change Pay Group CPT Chg Pct CRS Correct/Change Status CSH Chg Standard Hours CTL Chg Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 91-42
… department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of … funds) VILLAGES -- Powers and Duties (cooperative investment of fire department funds and village funds) … belonging to the village. A village fire department is a corporation consisting of the members of all the fire, hose, …
https://www.osc.ny.gov/legal-opinions/opinion-91-42