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Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… of a Mayor and four Trustees. Results of Review Based on our limited procedures, the Village has demonstrated …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fTown of Ulster – Town Assessor (2016M-361)
Town of Ulster Town Assessor 2016M361
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Guilderland – Golf Course Collections (2017M-22)
… a population of approximately 35,300. The Town is governed by an elected five-member Town Board. The Town owns a golf …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Colchester – Financial Condition (2016M-376)
… of our audit was to assess the Town’s financial condition for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds in 2016 totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Virgil – Board Oversight (2015M-40)
… to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … is a complete list of unpaid bills. Establish policies for accountability over fuel purchases and use. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and … January 1, 2013 through June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population … The purpose of our audit was to review the Towns budget planning and …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… accounts and limit access rights and permissions based on a user’s job responsibilities and to properly segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… documents to make informed decisions. Officials did not post the following information they were required to include …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Incorporated Village of Garden City – Check Signing (2021M-39)
… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with … Determine if the Incorporated Village of Garden Citys Village check signing process complies with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Mount Morris Central School District – Online Banking (2022M-99)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … officials did not: Have an adequate written bank agreement for online banking transactions. Ensure that authorized … sufficiently details online banking. Designate a computer for online banking transactions. Monitor computer use to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… including business office network user account access. In addition, sensitive IT control weaknesses were … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTown of Colonie –Justice Court Operations (2014M-114)
… $2.5 million in fines, fees and surcharges in 2013. Key Finding The Justices implemented specific controls to … the Office of the State Comptroller’s Justice Court Fund on a monthly basis. The justices also implemented various … that provided adequate supervision and oversight. Key Recommendations There were no recommendations for this …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114State Agencies Bulletin No. 610
… To notify agencies of the new Report of Check Exchange form ( AC 1476-P ) for payroll transactions. Affected … Immediately OSC Actions The Report of Check Exchange form ( AC 1476-P ) has been revised to accommodate additional … of the recipient(s) which will be used for mailing Form 1099-MISC if applicable. Note: This form ( AC 1476-P ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Village of Gowanda - Sewer Financial Operations (2019M-199)
… for shared service costs and adjust it, as needed, based on actual expenditures. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Roosevelt Union Free School District - Information Technology (2019M-193)
… whether District officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s Information … whether District officials established adequate controls to help prevent and properly respond to a malicious attack …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Town of Olive - Accrued Leave and Information Technology (2019M-84)
… Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). … policy. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for … leave credits or compensatory time. Ensure that employee handbook policies and the CBA are followed for allocating all …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84