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User Access Controls Over Selected System Applications
… York, consists of four colleges, a research enterprise, a clinical system, and a hospital that includes a Level 1 … or accidental modification, destruction, or disclosure of clinical, educational, and research – and otherwise … maintained unnecessary and inappropriate access to certain clinical applications after they had transferred to new jobs …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsContract Advisory No. 21
… to be updated per Bureau of Contracts Contract Advisory 21 . Any contracts which have not been made available for use … Guide to Financial Operations (GFO), Chapter XI, Section 2.C - Contract Funds Reservation …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Caton No. 1 Fire District – Financial Oversight (2013M-262)
… and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an … and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash disbursements paid in 2012 disclosed that 10 totaling more than $31,000 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… School is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees that has five … Review the final billing reconciliation and compare the listings to the billing spreadsheets to determine whether all …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSaratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Lockport -- Budget Review (B7-1-14)
… independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of the Laws of 2014, as amended … appropriate any fund balance as a funding source in the 2018 general, water, sewer, or refuse fund budgets and the estimated unrestricted fund balance is 13%, of 2018 general fund appropriations, which is below the City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Cooperative Information Technology Services (2012MR-1)
Cooperative Information Technology Services 2012MR1
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Dutchess County – County Bridge Maintenance (S9-13-5)
… their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … approximately 298,000 residents. The County is governed by a 25-member County Legislature. The County’s budgeted … totaled $411 million in 2012. The County is governed by a 25-member County Legislature (Legislature). The County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. Background … and four Board members. The Town's budgeted expenditures for the 2013 fiscal year were approximately $4.3 million. Key … Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
… in the 2022-23 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment on a …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger … writing and abstained from voting on matters involving the firm. However, it is unclear whether he has directly … of the contract, or if his compensation from the firm was directly affected by the firm’s relationship with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… sensitive information is removed from storage devices and media prior to disposal. Take possession of the external hard …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2010, through May 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is … Village of Keeseville Financial Condition 2013M192 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of LaGrange – Selected Financial Activities (2013M-107)
… Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. The Town is … it already owns to process and print payroll checks in house rather than using a contractor to process payroll. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population … Town of Hanover Town Supervisor and Town Clerk Operations 2013M40 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Catskill – Financial Condition (2014M-134)
… to water and sewer infrastructure and ensure that no more user fees are assessed than necessary. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a … Town of Bridgewater Financial Operations 2013M309 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial … technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is located … Key Findings The Board did not allocate adequate revenues to the town-outside-village (TOV) highway fund, which caused …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial … Key Findings The Town is experiencing fiscal stress due to a deteriorating financial condition. The general fund’s … million, from $14.7 million at the end of fiscal year 2007 to a fund deficit of $10.3 million at the end of 2012. The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54