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Town of Seneca Falls - Information Technology (2018M-218)
… recovery, password security management, data breach notification and backups. Provide users with security … recovery, password security management, data breach notification and backups. Ensure the access rights for users …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Little Falls City School District - Financial Condition Management (2019M-67)
… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Village of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Charlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control … IT security policies. Develop comprehensive procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… card and travel expenditures were adequately supported and for legitimate purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without … card to make 160 personal purchases totaling $12,938, for which the Town incurred approximately $3,774 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Town of Schroon - Town Hall Expansion Project (2018M-128)
… sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized budget was never … Town of Schroon Town Hall Expansion Project 2018M128 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… procedures. Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. … annual audit of the Treasurer’s and Financial Secretary’s books and records. Ensure that all claims are audited prior …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Canton Central School District - Claims Audit Process (2018M-186)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit … any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Half Hollow Hills Community Library - Fund Balance (2018M-127)
… percent of operating expenditures, and the Library has no plan for the use of these surplus funds. Key Recommendations … will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… [read complete report - pdf] Audit Objective Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the Village’s … Village of Granville Financial Condition of the Sewer Fund 2018M49 …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Thompson - Board Oversight (2018M-69)
… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69King Center Charter School - Information Technology (2018M-61)
… officials do not have formal procedures to address breach notification, disaster recovery, data backup, password … Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, password security …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board and District officials did not adopt and implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Hudson Housing Authority – Information Technology (2019M-224)
… occur. Create and maintain service level agreements (SLAs) for any IT services provided by third-party vendors. Consider …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Mahopac Central School District – Noninstructional Payroll (2020M-32)
… President received an additional hour of overtime pay daily that was not properly supported by documentation. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32City of Hudson - Payroll and Accrued Leave (2020-14)
Determine whether City officials ensured employees salaries and the amounts withheld for benefits were accurate
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andMedina Central School District - Tax Collection (2019M-151)
… process. Perform a reconciliation of the taxes receivable account and collection activities in a timely manner in order …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35