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City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) collected from credit card payments … The City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover funds … of our recommendations. Appendix C includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Andover – Water and Electric Cash Receipts (2019M-152)
… corrective action. Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Hendrick Hudson Central School District - Financial Condition (2019M-24)
… services of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24BOCES Milk Bidding (2018-MS-2)
… resulted in receiving multiple bids for participating school districts (districts). Bidding cooperatively: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2School District Bus Safety (2018-MS-4)
… had no formal mechanism for documenting and following up on complaints. Key Recommendations Annually approve all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Susquehanna Valley Central School District – Information Technology (2020M-95)
… fact, two malicious software applications were installed on District computers. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Sackets Harbor Central School District - Information Technology (2019M-208)
… user permissions to the network and user computers based on job duties. Develop a written disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Town of Carmel - Procurement (2019M-179)
… Objective Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key Findings The … for procuring professional services. Ensure Town officials and employees obtain the required number of proposals or …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… District. Ensure that all fields previously established on the IT asset inventory system are filled out to properly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsBerkshire Fire District - District Operations (2020M-40)
… asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Lloyd - Financial Condition (2019M-108)
… report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed financial condition. … from 2014 through 2018. The Board underestimated revenues and overestimated expenditures in the general, water and sewer funds each year. Key Recommendations Include more …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Herricks Union Free School District – Overtime (2019M-127)
… to employees who substituted for other employees absent on their scheduled workdays. More than 40 percent of these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Grand Island - Information Technology (2019M-34)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Appendix B includes our comments on the issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Pelham - Information Technology (2019M-77)
… ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on … to 10 employees who routinely accessed personal, private and sensitive information. Town officials did not provide IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Dayton - Fund Balance Management (2019M-221)
… Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… the City Hall, such as accessible parking spaces located on the closest accessible route and signs identifying van …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40