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Chenango County Probation Department – Restitution Payments (S9-20-3)

… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, some victims are not receiving payments to which they are entitled or are experiencing significant … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Sackets Harbor Central School District - Information Technology (2019M-208)

… management system (SMS) against unauthorized use, access and loss. Key Findings District officials did not: Establish … for password management, wireless security, remote access and managing user access rights. Disable unneeded network user accounts and adequately restrict user permissions to the network and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

Middleburgh Central School District - Information Technology (2019M-115)

… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Wayne County Probation Department – Restitution Payments (S9-20-6)

… $7,767 were not reported to the court, as required. 16 outstanding restitution checks totaling $618 were not …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Ulster County Probation Department – Restitution Payments (S9-20-8)

… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8

Suffolk County Probation Department – Restitution Payments (S9-20-9)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … the 1980’s. Officials did not establish adequate policies and procedures to enforce and monitor restitution orders. 22 …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

Seneca County Probation Department – Restitution Payments (S9-20-7)

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, some victims may not receive the payments to which they are entitled. Officials did not establish … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Putnam County Probation Department – Restitution Payments (S9-20-2)

… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, victims may not receive the payments to which they are entitled. Officials did not establish … restitution obligations and the limited policies that were in place were not followed. Five of the 11 restitution orders …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Town of Freedom – Financial Management (2021M-191)

… of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic budgets or determine how much fund … Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Greene County - Information Technology (2020M-38)

… County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Town of Cherry Valley – Financial Condition (2016M-212)

… of our audit was to assess the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, 2015 through … The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley within its …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212

Westford Fire District – Internal Controls Over Financial Operations (2013M-270)

… budget totaled approximately $38,662 for the 2013 fiscal year. Key Findings The Board has not established adequate … routine oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior approved …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013m

Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)

… by statute. Conduct a deliberate and thorough audit of all claims prior to payment, except those allowed to be …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations

Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)

… could not be explained. Key Recommendations Ensure that all applicable purchases comply with competitive bidding …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013m

Summit Fire District – Internal Controls Over Financial Operations (2013M-264)

… to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate … investment, or code of ethics policies, as required by statute. While the Board generally provided adequate … the Board did not review or approve any disbursements being made out of this checking account; it allowed the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264