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Barnard Fire Department – Financial Controls (2015M-134)
… December 31, 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a five-member Board of Directors, is affiliated with the Barnard Fire District and provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… - pdf] Audit Objective Determine whether the Town Assessor is properly administering select real property tax … all applications are complete and supporting documentation is provided before granting exemptions. Annually verify … Determine whether the Town Assessor is properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Town of Perinton - Financial Management and Information Technology (2017M-232)
… IT policies or provide IT security awareness training to employees. In addition, we communicated sensitive … technology (IT) control weaknesses confidentially to Town officials. Key Recommendations Adopt realistic … comprehensive multiyear financial and capital plans to substantiate reserves. Develop comprehensive IT policies …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… [read complete report – pdf] Audit Objective Determine whether payments made … by the Town of Roxbury (Town) officials to certain not-for-profit organizations were appropriate municipal … We reviewed the 25 payments Town officials made to not-for-profit organizations, totaling $33,760. Officials could …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
audit statewide cattaraugus county
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed annual … audit statewide town hyde park …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… and elected officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training … on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… report – pdf] Audit Objective Determine whether Village of Lynbrook (Village) employees and elected officials … Training was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees … on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Tompkins County Development Corporation – Board Oversight (2021M-7)
… [ read complete report - pdf ] Audit Objective Determine whether the Tompkins …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightFonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightBainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… (District) officials adequately managed network user accounts. Key Findings District officials: Did not adequately manage network user accounts. We identified 66 unneeded user accounts including 52 generic accounts and 14 former … District officials adequately managed network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mUrban Choice Charter School - Information Technology (2019M-240)
… complete report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology … users have and use their own user accounts when accessing the network and specialized software applications. Adopt … Determine whether the Board and School officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240New Roots Charter School - Lunch Operations (2019M-73)
… Determine whether School officials provided school meals in a cost effective manner. Key Findings Over the last two … average-daily-participation (ADP) and participating in available State or federal programs. Ensure the School is … Determine whether School officials provided school meals in a cost effective manner …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Town of Farmersville - Town Clerk (2019M-49)
… and remitted. However, collections totaling more than $5,900 were not deposited in a timely manner as required. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Holland - Real Property Tax Exemptions (2018M-232)
… were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Fort Covington - Justice Court Operations (2018M-234)
… Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash balances exceeded known … Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234State Agencies Bulletin No. 1129
… and General Information To inform agencies of action required to ensure that payroll earnings charges are properly … need to review this list and determine what action is required. If the Cost Center is still required in SFS agencies must map the cost center and assign …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountState Comptroller DiNapoli Releases Audits
… (ERUs) (Follow-Up) (2021-F-14) ERUs or “black boxes” are a valuable safety feature that allow for the monitoring of … functioning correctly, as required by work manuals. In a follow-up, auditors found that MTA officials have made … Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits