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Village of Pittsford – Board Oversight (2017M-51)

… services in an economical manner and establish how documentation supporting such decisions should be …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… Purpose of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. … does not identify specific individuals who are authorized to use credit cards, establish credit limits or set purchase …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

Town of Fulton – Justice Court Operations (2017M-6)

… Purpose of Audit The purpose of our audit was to review the internal controls over the Court’s financial … basis or did not pursue those defendants who failed to appear. The computerized bail list has not been updated to reflect the bail returned to defendants and is overstated …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Campbell-Savona Central School District - Budget Review (B2-15-10)

… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real property taxes by using reserve funds to finance operations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10

Mandatory Contributions – Enhanced Reporting

… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory … Most PFRS Tier 6 members covered under RSSL Article 22. For information about how much your NYSLRS employees …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Long Lake Central School District – Capital Project (2021M-183)

… project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Town of Hempstead – Compensatory Time (2021M-64)

… did not: Establish a policy or written procedures to ensure that comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved by direct supervisors. … and officials should: Adopt a policy or written procedures to provide guidelines for pre-approval of overtime, adequate …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim … totaling about $25,000. Believed it was not cost-effective to file Medicaid claims but could not support their …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… pdf ] Audit Objective Determine whether Millbrook Central School District (District) officials established adequate controls … corrective action. … Determine whether Millbrook Central School District District officials established adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Tully Central School District – Network Access Controls (2021M-138)

… did not regularly review enabled non-student user accounts to determine whether they were appropriate or needed. As a … be potential entry points for attackers and could be used to inappropriately access the District’s information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adhere to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Village of Monticello – Budget Review (B4-14-15)

… contract settlements. The proposed budget complies with the tax levy limit. Key Recommendations Include a tax …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Arlington Central School District – Network User Accounts (2021M-110)

… ensured network user accounts were adequately configured and secured. Key Findings District officials did not ensure network user accounts were adequately configured and secured. In addition to sensitive information technology … five contractor accounts, one former employee account and one account the IT Director could not identify to whom it …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 … list. Key Recommendations Ensure that accurate and up-to-date inventory and IT inventory lists are maintained. … and have initiated or indicated they planned to initiate corrective action. … Determine whether Otsego …

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m

City of Middletown - Information Technology (2018M-235)

… logon to the network more than nine years ago. Financial application users had excessive permissions. In addition, … use and online banking. Develop written procedures for managing system access that include periodically reviewing user access. Limit financial application access to ensure City users cannot control all …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Town of Bennington - Financial Management (2019M-249)

… multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Town of Deerpark – Budget Review (B6-14-17)

… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17