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Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Minetto – Information Technology (2022M-9)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency … are disabled in a timely manner. Adopt written procedures for user accounts and permissions and a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… the Clerk’s records. Town officials generally agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Overtime Compensation – Enhanced Reporting
… payment must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double … overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime that is paid directly … requirements, is pensionable (included in the definition of earnings for the purposes of a member’s pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have established … Bank, which is governed by an appointed five-member Board of Directors, facilitates the return of vacant, abandoned, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… oversight. Key Findings Department officers and members did not provide adequate financial oversight. As a result, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Potter – Town Clerk (2020M-113)
… Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed … whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly … Key Findings District officials did not ensure that ECA funds were adequately safeguarded or that ECA collections … adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20East Syracuse Minoa Central School District – Information Technology (2020M-174)
… personal, private and sensitive information (PPSI) on the financial server was adequately protected from … the acceptable use policy (AUP) forms and retain the forms on file. Sensitive IT control weaknesses were communicated … financial software user permissions not needed based on job duties. Ensure signed AUP forms are retained. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling … to be taken when loans are delinquent and other terms of the agreements are not met. Establish written procedures …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… we reviewed were proper and supported. However, the Board did not properly audit claims and: A cash receipts log is not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of Springfield – Credit Card Purchases (2020M-138)
… before payment. Key Findings The Town Board (Board) did not ensure credit card purchases were adequately … approval. 116 credit card purchases totaling $18,014 did not have adequate supporting documentation. We were …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Darien – State Contract Loader Purchases (2013M-88)
… for 2013 totaled $3.2 million. Key Finding Town officials did not verify that they received the correct State contract … they purchased in 2011, 2012 and 2013. Town officials did not obtain the relevant State contract price lists, apply …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Haldane Central School District - School District Website (S9-19-32)
… reviewing documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive … plan (CAP) in an easily accessible location. Officials did not prepare: A multiyear financial plan. Posting a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Village of Head of the Harbor – Justice Court Operations (2020M-110)
… an accurate and timely manner. Key Findings The Justices did not provide adequate oversight of cash receipts, deposits … former court clerk (clerk). The elected Justice (Justice) did not: Segregate the duties of the clerk or provide …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110York Central School District - School District Website (S9-19-35)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Lake Pleasant Central School District - School District Website (S9-19-36)
… reviewing documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … external audit in an easily accessible location. Officials did not prepare: A multiyear financial plan. Posting a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36