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Riverhead Central School District – Vendor Master File (2017M-139)
… update existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and … and deactivate any unnecessary accounts. Ensure that W-9s are obtained from all vendors. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately safeguarded personal, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemBolton Fire District – Credit Cards (2017M-180)
… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information … January 1, 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of … Town of Greece Information Technology 2017M145 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Marbletown – Financial and Capital Planning (2017M-234)
… 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Columbia-Greene Community College – Information Technology (2017M-213)
… ensured that the College's Information Technology system was adequately secured and protected against … and data. The College has never tested its disaster recovery plan; therefore, information may not be adequately … with the College’s computer use policy. Test the disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… of our audit was to assess the City’s hydroelectric power operations and software management for the period July … benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 totaled … an energy performance contract (EPC) for a hydroelectric power project based on inaccurate financial projections, and …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Village of Alfred – Information Technology (2017M-236)
… data. The Village did not have a recovery plan or breach notification plan. The Village did not provide adequate IT security training to employees. Key Recommendations Develop … Ensure that all necessary Village personnel receive IT security awareness training and that the training is updated …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Clifton-Fine Central School District – Financial Condition (2017M-297)
… in St. Lawrence County. The District, which is governed by an elected seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… notification. City officials did not provide IT security awareness training for City employees. The Council did not … The Council should provide users with IT security awareness training to help ensure they understand security …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The … low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Expenditures for the …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… The County did not competitively bid six purchases and public works contracts totaling $272,115. The County did not … laws are adhered to when purchasing goods or entering public works contracts. Ensure that County officials and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the … implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37City of Jamestown – Financial Condition (2016M-298)
… January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… July 1, 2014 through February 29, 2016. Background The South Kortright Central School District is located in the … South Kortright Central School District Retiree Health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance