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Town of Huntington – Payroll and Legal Services (2013M-28)
Town of Huntington Payroll and Legal Services 2013M28
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the College of Nanoscale Science and … legal, research, and numerous other types of data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s Information Security Policy defines a set of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Small Businesses and the Economic Recovery: Work in Progress
… struggle, entrepreneurs are identifying and pursuing new opportunities. FIGURE 7 – Year-Over-Year Change in Monthly …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followTown of Springfield – Accounting Records and Reports (2020M-175)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the … Springfields Town Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Albion – Water and Sewer Rents (2013M-108)
… of our audit was to examine internal controls over the billing and collection of water and sewer rents for the … did not establish adequate internal controls over the billing, collection and accounting for water and sewer rents. … Key Recommendations Segregate the water and sewer billing, collection, recording, depositing and adjusting …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… 2014 through February 28, 2015. Background The Watervliet Housing Authority is located in the City of Watervliet in … a seven-member Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State Public Housing Law and regulations prescribed by the Federal …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) … were paid without Board approval. The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Smithville - Annual and Claims Auditing (2020M-41)
… Objective Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not … audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… accounting and reporting manual for fire districts. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Dayton - Supervisor's Records and Reports (2019M-189)
… the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue … whether the Town Supervisor Supervisor maintains complete and accurate financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Day – Supervisor’s Records and Reports (2014M-225)
… 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Village of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or … when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The base tax is … remit the tax to the Department. State RETT collections for each of the 2 State fiscal years ended March 31, 2021 and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followControls Over and Revenues From .nyc Generic Top-Level Domains
… a decrease in revenues. DoITT’s Franchise Administration Team (Franchise Team), tasked with managing the contract and … for words considered to be indecent that were disallowed by the contract. We identified 65 domains containing one of seven words disallowed by the contract terms. Key Recommendations Establish …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… adopt policies to govern the use of the Village’s credit cards. The Treasurer has incompatible financial duties … policies and procedures to govern the use of credit cards. Develop and adopt written policies and procedures over …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Village of Belmont – Water and Sewer Operations (2014M-101)
… only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of … that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101