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Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTonawanda City School District - Procurement (2023M-108)
… District (District) officials used a competitive process to procure goods and services. Key Findings The Board of … officials did not always use a competitive process to procure goods and services. As a result, they did not … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Town of Seneca Falls – Cash Collections (2023M-57)
… $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory … office did not maintain adequate receipt documentation for cash collections totaling $186,873 and reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Hilton Central School District – Network Access Controls (2022M-200)
… (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control … District officials did not establish written policies or adequate written procedures for managing network user account access, including adding or disabling user accounts and permissions. The District had …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Groton – Highway Department Asset Accountability (2022M-117)
… the Town of Groton (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain … costing less than $5,000, procedures for adding new assets and necessary detailed information to properly identify …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… page is attached . The Comptroller approval may be in the format of a wet signature, a signature stamp, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageArkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… did not: Establish written procedures for granting, changing or disabling network user accounts or user … 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide … Develop and implement written procedures for granting, changing and disabling user access. Provide periodic IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyMorristown Central School District – Information Technology (2021M-137)
… for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user … to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were … Develop a comprehensive written IT contingency plan for the District. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Town of Schroeppel – Cash Disbursements (2014M-296)
… 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. … The Board did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting … audit the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Milford Central School District – Fund Balance Management (2022M-94)
… report - pdf] Audit Objective Determine whether the Milford Central School District (District) Board of Education … Determine whether the Milford Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… 281 nonstudent network user accounts that are unneeded or unnecessary to prevent unauthorized access and use. Key Recommendations Disable unneeded or unnecessary network user accounts as soon as they are no … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… that issue policies or contracts of automotive bodily injury insurance . We performed certain procedure s , which … State Fiscal Years ended March 31, 2021. On average, $23.7 million in expenses were incurred to administer the Acts for …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured … Determine whether Honeoye Falls Lima Central School District District officials ensured user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Village of Bellport – Claims Processing (2014M-126)
… November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Village of Palmyra - Justice Court Operations (2019M-202)
… the Justice provided adequate oversight of the Justice Court Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152