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Town of Minetto – Information Technology (2022M-9)
… that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT … or a comprehensive written IT contingency plan to minimize the risk of data loss or suffering a serious interruption of …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… manner. The Clerks: Did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … not remitted and deposited in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans with balances totaling … repayments were not properly accounted for or deposited in a timely manner. Late fees were not always properly … are properly accounted for, received and deposited in a timely manner and late fees are properly assessed and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… disclosure forms and procedures for consulting with legal counsel when appropriate, the Board members failed to … Ensure that District officials and employees follow the legal conflicts of interest requirements. Amend the conflict … are adequately disclosed and addressed, and consult with legal counsel when appropriate. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Sidney Central School District - Financial Management (2019M-243)
… over the limit. The Board and District officials did not develop multiyear financial plans or establish targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … Key Findings While the Board evaluated projects prior to their approval, Board members should improve TCIDA’s efforts to monitor businesses’ job performance and tax exemptions. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… a $15 million interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Owasco – Highway Department (2020M-128)
… and 234 claims totaling $96,900 did not have documentation to support a business purpose. Town officials did not … Superintendent (Superintendent) did not agree, in writing, to expenditures for highway repair and improvement. The … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… did not perform a proper audit of claims prior to payment or ensure that adequate supporting documentation was … a cash disbursement policy that prohibits distribution or signing of blank checks. Properly audit all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Saratoga County Probation Department – Restitution Payments (S9-20-12)
… - pdf ] Audit Objective Determine whether the Saratoga County (County) Probation Department (Department) officials enforced restitution … and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Village of Dering Harbor – Board Oversight (2020M-29)
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. Did …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board … was unaware that the 2019 levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims are supported by …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Bolivar-Richburg Central School District - Financial Management (2019M-17)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of … with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Edgemont Union Free School District – Information Technology (2024M-37)
… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a result, the District had an … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… and investigation records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, … Perform required testing in accordance with New York State Department of Agriculture and Markets regulations and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… Agriculture and Markets Law (AML).As a result, consumers are at increased risk of paying more than necessary for goods …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Determine whether the Board properly managed fund balance. Key Findings Unassigned fund balance increased from … 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … budgeted appropriations that reflect the District’s operating needs based on historic trends, contracts or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178