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Town of East Otto - Information Technology (2018M-156)
… not: Adopted an acceptable use policy; we found evidence of personal use on four of the six computers examined. Adopted a disaster recovery … Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Town of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Tuxedo Park - Board Oversight (2018M-66)
… duties are performed by the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the … the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or designate a Board member to review …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66City of Binghamton - Water System Cybersecurity (2018M-152)
Determine whether City officials adequately safeguarded electronic access to the water system
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… Town of Ulysses $28,331. Village officials did not perform monthly accountabilities of the ambulance fund. Key Recommendations Perform a monthly accountability of the ambulance fund. Research …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Village of Lyons Falls - Board Oversight (2018M-174)
… as periodic reviews of bank reconciliations, payrolls, trial balances, and water and sewer adjustment reports. …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Town of Howard - Fund Balance Management (2018M-192)
… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Town of Westford - Financial Operations Oversight (2018M-196)
… the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the Town’s financial transactions. As a result, the Town … excess costs. The Board has not performed an annual audit of the Supervisor’s records. The Supervisor did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
Determine whether the Village ClerkTreasurer properly managed cash receipts and disbursements and performed her duties in accordance with statutes
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Carrollton – Justice Court Operations (2018M-21)
… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Athens - Town Clerk/Tax Collector (2018M-41)
… and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and … Supervisor between four to six weeks later. Clerk fees and real property taxes were not always deposited within the … after receipt. In 2016, the Clerk deposited $37,036 in real property taxes from between one to 24 days after …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of Broadalbin - Records and Reports (2018M-63)
… Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Village of Ballston Spa - Financial Condition (2017M-256)
… the last four fiscal years. The Board did not adequately monitor the Village’s financial condition. The general fund’s … Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition and ensure the …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256City of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Patterson – Justice Court Operations (2020M-63)
… in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail … DMV reports to ensure their status is accurate in the Court’s and DMV’s records. Town officials disagreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Village of Fort Plain – Leave Benefits (2020M-101)
Determine whether Village of Fort Plain Village officials established appropriate control over employee leave time
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Village of Palmyra - Justice Court Operations (2019M-202)
… by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Canton - Compensation and Benefits (2018M-159)
… officers and employees totaling $145,671 or certain health insurance benefits provided by the Town. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35