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IT Security: Key 12 Areas of Concern – Information Technology Governance

… Area #1 – IT Policy Area #2 – IT Security Training and Awareness Area #3 – Computer … Area #4 – Contracts and Service Level Agreements for IT Services Area #5 – Malware Protection Area #6 – Patch …

DiNapoli Releases City of Troy Budget Review

… Thomas P. DiNapoli today announced the completion of the City of Troy budget review.  City of Troy – Budget Review (Rensselaer County) The city’s … Thomas P DiNapoli today announced the completion of the City of Troy budget review …

XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … The disposition of capital assets should be recorded by reducing the … asset and liability accountss for the total cost of the asset and its associated depreciation or amortization …

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… Percent utilized Flood code Historical code Square footage Deed number Proceeds received upon disposition Furniture and …

XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures

Effectiveness of the Information Technology Transformation (Follow-Up)

… process has been effective in ensuring that the resulting ITS clusters operate efficiently and whether the … evidence that basic planning steps were performed. Also, ITS was continuing to work toward the completion of four …

Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)

… determined whether the New York City Administration for Children’s Services (ACS) properly awarded, extended, and … contracts totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by employees or foster parents. Consequently, in some cases, the health and …

Collection of Lease and Permit Revenues (Follow-Up)

… made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). Background Our … Transportation (Department) was not collecting all unpaid lease and permit fees.  At the time of our audit, the Department was owed $6 million in lease and permit revenues, including $2.4 million between two …

Management and Control of Overtime Costs (Follow-Up)

… Our initial report, issued on May 7, 2012, determined that HHC did not effectively manage and control its overtime costs. As a result, HHC officials lacked assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications that overtime was often …

Selected Aspects of Railcar Fleet Maintenance (Follow-Up)

… that, at a minimum, they meet the established goal of 80 percent. We also recommended that Transit and Railway re-assess the 80-percent goal for timeliness of inspections to determine …

Oversight of School Safety Planning Requirements (Follow-Up)

… Requirements ( 2018-S-34 ). About the Program In New York, schools are required to develop and regularly review safety … school districts to establish a code of conduct, mandates training and instruction for preventing and responding to … schools, and Boards of Cooperative Educational Services programs (herein collectively referred to as School …

Oversight of Hazardous Materials and Waste (Follow-Up)

… Objective To assess the extent of implementation of the three recommendations included in our initial audit report,   Oversight of Hazardous Materials and Waste   ( 2017-S-51 ). About the … To assess the extent of implementation of the three recommendations included in …

City of Dunkirk – Billing Enforcement (2020M-117)

… complete report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored delinquent water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did … Determine whether City of Dunkirk City officials properly enforced and …

Town of Wolcott – Information Technology (2020M-126)

… Determine whether the Town Board (Board) ensured the Town of Wolcott’s (Town) information technology (IT) assets were … Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were …

Town of Pulteney – Financial Condition (2021M-24)

Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition

Town of Pulteney – Information Technology (2021M-28)

Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets

Town of Albion – Financial Management (2021M-29)

… report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … unrestricted fund balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board …

Town of Oneonta – Town Clerk (2021M-59)

… report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all collections within …

Town of Boylston – Financial Condition (2021M-69)

… the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The … results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were … whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition …

Village 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 … as required. The Board reviewed abstracts (listings of claims) but generally did not review the claims before … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …