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Town of Lancaster - Information Technology (2018M-114)
… Employees were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … all necessary personnel receive IT security awareness training and that training is provided whenever the IT policies are updated. …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Village of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Town of Roseboom - Long-Term Planning (2018M-115)
… and infrastructure needs. The Town’s major pieces of equipment are beyond their recommended useful lives. Key … fund balance policy that establishes the levels of fund balance and reserves to be maintained. Town officials … Town of Roseboom LongTerm Planning 2018M115 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Village of Scottsville - Financial Management (2018M-75)
… and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts … are enforced. Conduct a thorough and deliberate audit of claims before authorizing payment to ensure that they are … Village of Scottsville Financial Management 2018M75 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75City of Fulton – Fiscal Stress (2013M-310)
… of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May … body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year were … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and found that …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Town of McDonough – Financial Operations (2017M-120)
… did not always ensure that purchases were at the best prices and disbursements were for proper Town purposes. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120City of Yonkers – Budget Review (B6-14-13)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Town of Hunter - Information Technology (2018M-262)
… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach … ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Farmersville - Town Clerk (2019M-49)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 … not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Key Recommendations Record …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Haverstraw - Financial Condition (2019M-52)
… Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of … maintained. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Queensbury - Information Technology (2018M-224)
… officials have not: Implemented comprehensive procedures for managing, limiting, securing and monitoring user access. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Village of Canastota - Board Oversight (2018M-256)
… report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, … (AUDs) with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256City of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials were effectively managing the …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105City of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll … 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a … City of Ogdensburg Payroll Processing 2014M207 …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report released in May 2013. Background The City of Poughkeepsie is located …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… the audit report released in February 2013. Background The City of Mechanicville is located in Saratoga County and has … City of Mechanicville Audit FollowUp 2012M162F …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fTown of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … and expenditure subsidiary ledgers or a general ledger to support the balances reported to the Board. Key Recommendations Adopt budgets with … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276