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Town of Lancaster - Information Technology (2018M-114)
… complete report - pdf] Audit Objective Determine whether the Board ensured Information Technology (IT) assets were … or implemented procedures to monitor compliance with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Town of Pulteney – Information Technology (2021M-28)
… user accounts. Enter into a service level agreement (SLA) with the Town’s IT service providers. In addition, sensitive … and disable those that are unnecessary. Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Hector – Employee Compensation (2024M-85)
… report – pdf] Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, … was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: Paid 10 employees a total of $150,155 that was not authorized by the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of North Hudson - Payroll (2018M-166)
… as a result of this audit. … Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Town of Cairo - Fuel Management (2019M-150)
… safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Village of Islandia – Information Technology (2021M-100)
… and provide periodic IT security awareness training to all employees who use IT resources. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Roseboom - Long-Term Planning (2018M-115)
… complete report - pdf] Audit Objective Determine whether the Board effectively planned for future needs. Key Findings … plans for funding equipment and infrastructure needs. The Town’s major pieces of equipment are beyond their recommended useful lives. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Village of Scottsville - Financial Management (2018M-75)
… properly supported, for valid Village expenses and in compliance with required statutes and policies. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Travel Advisory No. 18
… – Allowed Values for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsTravel Advisory No. 16
… – Allowed Values for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsCity of Tonawanda - Information Technology (2018M-146)
… acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an inventory of IT assets. … City personnel receive IT security awareness training and that training is provided whenever the IT policies are … updated. City officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Town of Union Vale - Payroll (2018M-31)
… established adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Westerlo - Information Technology (2020M-33)
… a contract describing specific services to be provided by the Town’s third-party IT vendor. In addition, we … user accounts. Develop a service level agreement with the third-party vendor to address the Town’s specific needs and expectations for IT services. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town of Lansing – Information Technology (2022M-66)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … basis and disable unnecessary network user accounts in a timely manner. Develop and adopt adequate written IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176City of Norwich - Capital Planning (2019M-88)
… planning for capital needs. Key Findings Officials did not develop a capital plan or accurate and complete … Key Recommendations Develop a multiyear capital plan to ensure that financial resources are available to replace … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and monitored projects with appropriate and measurable goals and took action when goals were not met.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/glen-cove-ida-2020-139.pdfDetermining Taxability of Maintenance Deductions
payroll-bulletin-2236-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2236-attachment.pdfOversight of State Contracts - Chart 3
Oversight of State Contracts - Chart 3
https://www.osc.ny.gov/files/reports/excel/state-contracts-numbers-2023-chart-3a.csvVillage of Nassau – Budgeting (2018M-3)
Village of Nassau – Budgeting (2018M-3)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-nassau.pdf