Search
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/files/local-government/audits/2021/pdf/friendship-justice-court-2021-15.pdfTown of Greenfield – Golf Course Collections (2021M-133)
Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenfield-2021-133.pdfTown of Canton - Compensation and Benefits (2018M-159)
Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts.
https://www.osc.ny.gov/files/local-government/audits/pdf/canton-2018-159.pdfVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
Determine whether the Village Clerk-Treasurer properly managed cash receipts and disbursements and performed her duties in accordance with statutes.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-hempstead.pdfTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… Ensure accounting records are maintained in a complete and accurate manner. Ensure the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Woodstock - Information Technology (2018M-211)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design, implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT policies and procedures to address breach notification, disaster recovery and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Hunter - Information Technology (2018M-262)
… Audit Objective Determine whether Town officials ensured the Town’s information technology (IT) system was adequately … against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for … action. … Determine whether Town officials ensured the Towns IT system was adequately secured and protected …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Village of Hagaman – Claims Auditing (2022M-11)
… - pdf] Audit Objective Determine whether the Village of Hagaman (Village) Board of Trustees (Board) ensured claims were properly audited and … Ensure no claim is paid before audit and approval of the Board other than claims approved by resolution to be …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Wappinger - Information Technology (2019M-220)
… the personal, private and sensitive information (PPSI) on Town servers was adequately protected from unauthorized access, use and loss. Key Findings Town employees did not comply with and officials … weaknesses were communicated confidentially to officials. Key Recommendations Monitor web and computer usage for …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of Patterson - Information Technology (2020M-37)
… secured and protected against unauthorized use, access and loss. Key Findings The Board did not adopt adequate IT … secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Lloyd - Information Technology (2019M-36)
… Audit Objective Determine whether Town officials ensured the Town’s Information Technology (IT) systems were … Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training for … to Officials. Key Recommendations Monitor compliance with the acceptable use policy. Provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36State Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … or 4 percent. When unused appropriated fund balance is added back, unrestricted fund balance exceeded the … the meal sales. Furthermore, the school lunch productivity is lower than industry standards. These deficiencies have …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfTown of New Hudson – Tax Collection (2021M-2)
Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hudson-2021-2.pdfLead Contamination of State Armories (2019-S-50)
To determine whether the Division of Military and Naval Affairs has implemented adequate controls to ensure all armories are tested for lead and are ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s50.pdfLocalities’ Procurements of Paper Ballots (2013-S-36)
To determine whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots were properly procured an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s36.pdfComparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. … 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. Employee Contributions 3% of gross salary until 10 years of membership or service …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… purpose of our audit was to evaluate controls over fuel and the management of the Town’s vehicle fleet for the period … Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 residents. The … by a five-member elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Town of Wawarsing - Recreation Department Records (2019M-20)
… and reports to allow the Board to properly manage the Town’s Recreation finances. Key Findings Recreation records … did not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the Board contained inaccurate counts of program participants and revenue. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… did not: Maintain accurate accounting records. As a result, the accounting records contain significant variances …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121