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Town of Urbana – Access Controls (2022M-4)
… of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT … officials (officials) did not adequately configure network and computer user access controls. In addition to sensitive … comprehensive written information technology (IT) policies and procedures addressing areas key to securing user access …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… to ensure online banking transactions were appropriate and secure. Key Findings BOCES officials did not establish … to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to … to ensure online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Franklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether FranklinTreadwell Fire District District officials provided adequate oversight to ensure disbursements were authorized supported and for appropriate District purposes
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Village of Airmont – Claims Auditing (2024M-1)
… vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims totaling $42,406 did not comply with …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Homer Central School District - Criminal History Background Checks (2019M-76)
… ensure the safety of their students by performing proper criminal history background checks. Key Finding Officials did not perform fingerprint-supported criminal history background checks on nine out of 157 … files to ensure that they have gone through proper criminal history background checks. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Sackets Harbor Central School District - Information Technology (2019M-208)
… network user accounts and adequately restrict user permissions to the network and user computers based on job … the network and user computers. Evaluate user accounts and permissions and ensure unneeded user accounts are disabled and unnecessary permissions are removed. Develop a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Town of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations for the period … The purpose of our audit was to examine the Towns financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… was to evaluate the Fire Company’s financial management for the period April 1, 2012 through November 7, 2014. … the Company approximately $1.14 million in 2012 and 2013 for fire protection services. Key Findings The Company made more than $426,000 in payments for inappropriate and questionable transactions and there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Waterford – Claims Auditing (2016M-154)
… 1, 2015 through January 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Union – Financial Condition (2016M-192)
… bills for all water and sewer services based on accurate meter flows and set rates sufficient to cover operating …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Pamelia – Financial Management (2015M-276)
… our audit was to evaluate the Town’s financial management for the period January 1, 2014 through March 31, 2015. … has eight water special districts. Budgeted appropriations for 2015 totaled approximately $1.5 million. Key Findings The … district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Elmira – Financial Condition (2015M-226)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through August 12, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 were approximately $3.63 million. Key Findings Town … Develop and adopt a multiyear financial plan for long-term operating and capital needs. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of East Greenbush – Justice Court Operations (2016M-60)
… our audit was to examine the Court’s financial operations for the period January 1, 2014 through June 30, 2015. … collections in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not complete …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Conesville – Long-Term Planning (2016M-314)
… Purpose of Audit The purpose of our audit was to examine the Town’s long-term planning for the period … replacement. The Board has not established any reserves to ensure financial resources are available to finance future capital equipment needs. Key … The purpose of our audit was to examine the Towns longterm planning for the period January …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … bidding, obtaining quotes and the related documentation to be maintained are communicated to and complied with by Town officials and employees. Ensure … The purpose of our audit was to review the Towns financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations for the period … The purpose of our audit was to evaluate the Courts financial operations for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the … part-town funds (those that exclude the Village), contrary to statutory requirements. The Town consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … information presented in the annual financial report to the State Comptroller is accurate. Budget and account for … with statute and determine what remedies are available to address prior taxpayer inequities. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357