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Town of Friendship – Justice Court Operations (2021M-15)

Determine whether the Town of Friendship Town Justices properly collected recorded deposited disbursed and reported Justice Court Court collections

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15

City of Peekskill – Information Technology (2020M-164)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan. Provide periodic IT security awareness training to all employees who use IT resources. District officials … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether City of …

https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164

Masonville Fire District – Financial Activities (2020M-165)

… to maintain District financial records and perform online banking transactions. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

State Comptroller DiNapoli Releases School District Audits

… The claims auditor did not audit and approve claims before payment as required. Find out how your government money is …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Walton – Justice Court Operations (2021M-72)

… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit … monthly financial activity reports and the disposition of tickets to various local and New York State agencies. … Determine …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72

Marlboro Central School District – Information Technology (2021M-33)

… accounts. Officials developed a data security plan in January 2010 that included password security and user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… Determine whether Village officials effectively managed the billing, collection and enforcement of water and sewer … were not reconciled to unpaid customer account balances. The Board did not review the water and sewer re-levy list and the list of unpaid …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Camden Central School District - Claims Audit Process (2019M-124)

Determine whether claims were adequately documented for appropriate purposes and properly audited and approved before payment

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124

Mayfield Central School District – Medicaid Reimbursements (2019M-149)

… in the system. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149

Village of Andover – Water and Electric Cash Receipts (2019M-152)

… and electric financial duties or provide oversight of her work. As a result, the Deputy had complete control over … adjustments to customer accounts and delete transactions without proper oversight. Key Recommendation Segregate the …

https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152

County of Rockland - Budget Review (B19-6-9)

Determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2020 fiscal year are reasonable

https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… aid attributable to special education students, resulting in one district of residence being overbilled by more than $161,000 in the 2018-19 school year. School officials did not obtain … required residency documentation for 52 out of 55 students in our audit sample. Key Recommendations Periodically review …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Town of Cairo - Fuel Management (2019M-150)

… assigned. Key Recommendations Ensure accurate fuel delivery and inventory records are maintained and periodic …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Town of Moriah - Leave Accruals (2019M-168)

… the 15 employees’ leave accrual balances were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)

… oversight of operations to ensure financial activity was properly reported and money was safeguarded. Key Findings The Treasurer did not provide … oversight of operations to ensure financial activity was properly reported and money was safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial

DeRuyter Central School District - Information Technology (2019M-175)

… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… of issued parking tickets. Determine whether Justice Court (Court) collections were recorded and reported accurately and … $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 less than the …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

State Agencies Bulletin No. 1796

… increase to $285,000 for the 2020 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Affected … PayServ to reflect the Maximum Salary Limit for 2020 Calendar Year. PayServ will automatically stop ORP and VDC … will resume in the first paycheck of the following calendar year. Questions Questions regarding this bulletin …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined