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Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties. Key Findings The Clerk did … Town of Gaines Town Clerk Tax Collector Clerk adequately performed her financial duties …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Newcomb Central School District - Claims Audit (2023M-159)
… claims were not properly audited prior to payment, there is an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… June 1, 2013 through January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide services to portions …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mLake Placid Central School District – Transportation State Aid (2023M-95)
… Central School District (District) officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Saratoga Youth Recreation – Financial Activities (2016M-258)
… 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Ithaca City School District – Financial Condition (2015M-318)
… period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two … Ithaca City School District Financial Condition 2015M318 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… environmental management program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalHancock Fire Department – Audit Follow Up (2018M-236-F)
… [read complete report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review … our recommendations in the audit report released in May 2019. Background The Department is located in the Village of … our recommendations in the audit report released in May 2019 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fCentral Valley School District – Claims Audit (2015M-129)
… through November 30, 2014. Background The Central Valley School District is located in the Towns of Columbia, … Central Valley School District Claims Audit 2015M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The Town was categorized as being "susceptible to fiscal stress" in a report issued in September 2104 as … budget are reasonable. The Town has adopted a local law to override the tax levy limit in 2015. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Unified Court System Bulletin No. UCS-188
… of the Unified Court System. Affected Employees Employees in Bargaining Unit F8 that are members of the Suffolk County … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-188-new-deduction-code-407-political-action-fund-pacUnified Court System Bulletin No. UCS-122
… Purpose To notify agencies of a new voluntary insurance deduction code. Background The New York State Court Clerks Association … has requested a new deduction code for Group Life Insurance offered through Unum Provident Insurance for their … To notify agencies of a new voluntary insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceSUNY Bulletin No. SU-167
… Purpose To notify SUNY agencies of the modified eligibility for Deduction Code 380, AFLAC Voluntary Supplemental … OSC will automatically process deduction transactions for this deduction. The vendor will submit all transactions for enrollments, cancellations, and/or changes. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insuranceTown of Woodstock - Information Technology (2018M-211)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Haverstraw - Information Technology (2019M-125)
… not adopt a data classification, breach notification or online banking policy or a written disaster recovery plan. … to address data classification, breach notification, online banking and disaster recovery. Provide IT security …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Johnstown - Fuel Inventory (2019M-178)
… are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that include …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Bedford Central School District - Information Technology (2018M-164)
… financial application was not properly segregated. Online banking users had excessive permissions. Employees … to the financial application is properly segregated. Limit online banking access to ensure District users cannot control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164City of Tonawanda - Information Technology (2018M-146)
… receive IT security awareness training and that training is provided whenever the IT policies are updated. City …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Town of Freetown - Records and Reports (2018M-213)
… records and reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely … update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key Recommendations The Supervisor … financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213