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Village of Hagaman – Claims Auditing (2022M-11)
… audited and approved before payment. The Board did not: Date their signatures on claims upon review and approval. … should discontinue adding claims to the monthly abstract and paying such claims without Board approval. … resolution is passed approving the number of claims on the abstract, amount of the abstract and the abstract number. …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated … by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… The following information shall be maintained: Major asset class Function and activity Reference to acquisition source …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Wolcott – Information Technology (2020M-126)
Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were adequately safeguarded
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Village of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Village of Monticello – Financial Condition (2020M-107)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly … corrective action. … Determine whether the Village of Monticello Village Board of Trustees Board properly managed …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Town of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Village of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Wappinger - Information Technology (2019M-220)
… the personal, private and sensitive information (PPSI) on Town servers was adequately protected from unauthorized access, use and loss. Key Findings Town employees did not comply with and … for Town operations. Town officials did not develop a breach notification policy, disaster recovery plan or a …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of Patterson - Information Technology (2020M-37)
… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Yorktown - Information Technology (2020M-16)
… officials ensured the Town’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16National Directory of New Hires Data Security
… Objective To determine whether the Office of Temporary and Disability Assistance has met federal requirements for … Enforcement), a subdivision of the U.S. Department of Health and Human Services (Health and Human Services). The Directory …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityTown of Pelham - Information Technology (2019M-77)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Preble – Non-Payroll Disbursements (2023M-17)
… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … to initiate corrective action. … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Milo – Financial Condition (2020M-172)
… and capital plans or the following policies: Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and … and capital plans. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Village of Mayville – Online Banking (2020M-150)
… - pdf ] Audit Objective Determine whether the Village of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were … correction action. … Determine whether the Village of Mayville Village Board of Trustees Board ensured online …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150City of Johnstown – Financial Management (2020M-134)
… Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports … (EMS) financial operations. As a result, the City could lose out on significant revenue. Key Recommendations Maintain … and recommendations within 30 days of the exit conference, but they did not respond. … Determine whether the City of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Village of Deposit – Claims Auditing (2023M-173)
… 83 credit card purchases (17 claims) totaling $20,659 without the required supporting documents. As a result, the … with the Village’s credit card policy and that each claim has sufficient supporting documentation before authorizing payment. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Village of Schaghticoke – Board Oversight (2023M-78)
… provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of … controls or other oversight procedures to compensate for the Clerk-Treasurer performing all functions of the … compensating controls, including periodically reviewing bank statements, cancelled check images and bank …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78