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Town of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the … awareness training during our audit scope. Town officials have not established written data backup policies and the … emergency plan does not specifically include IT procedures to maintain day-to-day operations. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Holland Patent Central School District – Fuel Inventory (2023M-141)
… [read complete report – pdf] Audit Objective Determine whether Holland … did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven … buses. This reduces accountability and increases the risk that fuel could be stolen or misused without detection. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Piseco Common School District – Authorized Investments (2023M-172)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford in Fulton County and the Town of Manheim in Herkimer County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… District officials have not periodically solicited bids or proposals for primary transportations services and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… . For the 2021 calendar year, we found the District could have saved $73,966 if it had more cost-effective buyout … and review the District’s eligibility requirements to determine if the program is implemented in the most … negotiating with the various unions and individuals to exclude eligibility for health insurance buyouts to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTruxton Fire District – Board Oversight (2022M-123)
… the Treasurer provided financial reports to the Board or filed the District’s required annual update documents …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Village of Elmira Heights – Claims Auditing (2024M-44)
… 11 claims totaling $34,987 lacked evidence that verbal or written quotes were obtained as required by the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44DiNapoli Releases Analysis of Enacted State Budget
… created an optional employment compensation expense tax (or payroll tax) that is intended for employers to use to help … increases in federal liability. Other changes establish or authorize charitable funds for various public purposes at … not-for-profit entities. The extent of any federal, state, or local tax savings these new mechanisms may generate for …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetSmithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … with permissive referendum requirements. The Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Orange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the … physical inventory of vehicles. The County does not have a policy or written procedures that stipulate the proper actions for officials to take when vehicles are no longer suitable for County …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Columbia-Greene Community College – Information Technology (2017M-213)
… websites which could expose the network to virus attacks or compromise systems and data. The College has never tested …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Morrisville-Eaton Central School District – Online Banking (2017M-98)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured online … Not all employees involved in the online banking process have received Internet security awareness training. Key … are reviewed in a timely manner and designate one computer to be used strictly for online banking transactions. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Somers Central School District – Fixed Assets (2016M-74)
… not adopted an asset policy establishing capitalization or tagging thresholds, controls over assets or how to maintain records for assets. Not all assets listed … as disposed of had documentation indicating authorization or approval. Not all assets were tagged or had asset tag …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… “RealEats is a homegrown New York success story. It is meeting the growing consumer demand for healthy, … We’re putting pension dollars to work in every corner of our state, while generating solid investment returns so …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityMandatory Contributions – Enhanced Reporting
… maximum amount of service allowed by their special plan, or if they are covered by a union-negotiated contract that …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsEast Meredith Rural Fire District – Financial Activities (2021M-26)
… additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded all transactions … not be deposited. Key Recommendations Implement controls to better monitor the Treasurer’s duties. Ensure all claims … agreed with our recommendations and indicated that they have initiated or planned to Initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for capital projects … budget for 2012 is $4,012,006. Key Findings Town officials have not closed out a capital project for a dump closure with … capital project and transfer the remaining funds back to the appropriate operating fund. Ensure that reserve funds …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Town of Springfield – Accounting Records and Reports (2020M-175)
… record receipts in the financial accounting software or provide the Board with detailed monthly budget-to-actual … (OSC), as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… more than $2.9 million each year. This contributed to the District’s overall cash position, which decreased by … plan for the District. Key Recommendations Develop a plan to address the fund balance deficit. Monitor revenues, … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition