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Security Over Critical Systems
… to District officials and do not address those details in this report. We further found the District generally took …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… and ensure that the Program is operated in accordance with the agreement. Establish and approve the fees that are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… has approximately 1,200 residents. The Town is governed by the Town Board, which comprises four elected members and … available. As a result, the general fund balance declined by $82,000 from 2008 to 2012. Consequently, the general fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s … to reduce the deficit in the general fund. Require the Mayor to prepare a realistic budget based on prior year’s … plan to reduce the outstanding debt. Require the Mayor and Commissioner to prepare periodic and timely reports …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Owego – Shared Services Facility Capital Project (2022M-42)
… and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
The purpose of our audit was to examine the Towns internal controls over payroll processing for the period January 1 2012 through June 30 2013
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… stand to lose more than $72 billion in reported deductions for income and property taxes if proposals to change the … and personal exemptions could result in higher tax bills for some New Yorkers and only modest savings for others," said DiNapoli. "Washington should proceed with …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planSecurity Over Critical Systems
… center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, … facility affiliated with the University at Buffalo, it plays a vital role in medical research. A core value of … respecting everyone’s right to confidentiality. ECMCC’s IT Security Architecture emphasizes key principles such as …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsTown of Western - Supervisor’s Records and Reports (2022M-184)
… report - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate … did not maintain complete and accurate financial records of Town operations and did not file required annual financial … financial decisions was compromised, and the transparency of Town financial operations is diminished. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Argyle – Town Clerk and Budgeting (2012M-231)
… January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The Town Board, which comprises five elected members … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… to determine if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through … million. Key Findings The Town maintains two above-ground fuel storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… our audit was to review the Village’s procedures over the collection of cash receipts for trash bag sales and the … employee wages and salaries, nor does the budget include a schedule of wages and salaries as required by New York State … and salaries or that the approved budget contains such a schedule. Information should include pay rate changes, …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… Purpose of Audit The purpose of our audit was to examine the City’s internal controls over … January 1, 2011, to November 13, 2012. Background The City of Hudson is located in Columbia County and has a population … City of Hudson Internal Controls Over Cash Receipts 2013M102 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Charlotte Valley Central School District - Information Technology (2019M-27)
… information technology (IT) assets and computerized data were safeguarded. Key Findings The Board and District … District information technology IT assets and computerized data were safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27King Center Charter School - Information Technology (2018M-61)
… School officials do not have formal procedures to address breach notification, disaster recovery, data backup, password security management, IT asset inventory … Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, password …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61DiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green Jobs (2022), and will refund $30.4 million of … authorized by the following bond acts: Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… and the Department were not in compliance with Payment Card Industry (PCI) Data Security Standards that govern the systems that process credit card transactions. We also found ITS did not comply … of Interest Office of Information Technology Services: Security and Effectiveness of Division of Criminal …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems