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Town of Italy – Multiyear Planning (2017M-53)

… of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is governed by …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53

Town of Preble – Non-Payroll Disbursements (2023M-17)

… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

Village of Lisle - Board Oversight (2018M-124)

… Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. Employees were not always … rates. All nine hourly employees were underpaid by a total of $2,800. Key Recommendations Perform or provide for an …

https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124

Town of Frankfort - Board Oversight (2018M-58)

… to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report,  Town of Frankfort – Supervisor’s Fiscal Responsibilities … Town of Frankfort Board Oversight 2018M58 …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

City of Johnstown – Information Technology (2020M-127)

… report - pdf ] Audit Objective Determine whether City of Johnstown (City) officials safeguarded information … or adopt a disaster recovery plan to minimize the risk of data loss or suffering a serious interruption of services. Sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

Town of Lancaster - Information Technology (2018M-114)

… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114

Town of Pulteney – Information Technology (2021M-28)

… IT security policies and monitor computer use. As a result, we found officials did not: Adopt key IT policies … of IT resources or provide IT security awareness training. Disable four unneeded local user accounts. Enter into a … IT contingency plan. Regularly review user accounts and disable those that are unnecessary. Enter into an SLA with …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

Town of Hector – Employee Compensation (2024M-85)

… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board).  Inaccurately accrued and/or recorded … $5,271 for a separation payment that was not approved by the Board.  Key Recommendations  Annually establish and …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85

Town of North Hudson - Payroll (2018M-166)

… from January 2017 through May 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate and for the correct number of hours. There were no …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166

Town 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 completed … or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Village of Islandia – Information Technology (2021M-100)

… (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized … and loss. Key Findings Village officials did not ensure IT assets were adequately protected from unauthorized access, … notification, password and mobile and removable device IT policies or implement a comprehensive IT contingency plan. …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Town of Roseboom - Long-Term Planning (2018M-115)

Town of Roseboom LongTerm Planning 2018M115

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115

Village of Scottsville - Financial Management (2018M-75)

… financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted policies …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75

Town 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 communicated sensitive IT control weaknesses … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33

Town of Union Vale - Payroll (2018M-31)

Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31

City of Tonawanda - Information Technology (2018M-146)

… computer use. City officials did not maintain an inventory of IT assets. City employees were not provided with IT … City personnel and monitor IT usage. Maintain an inventory of IT assets. Ensure that all necessary City personnel … City of Tonawanda Information Technology 2018M146 …

https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146

Town of Lansing – Information Technology (2022M-66)

… IT policies for network user access, online banking and breach notification. The Board did not require IT security …

https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66

Town of Plymouth – Employee Benefits (2023M-176)

… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations  Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176

City of Norwich - Capital Planning (2019M-88)

… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88

State Police Bulletin No. SP-238

… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … of Absence/MTS, and Leave of Absence/MLL), and who returns to the payroll by 10/31/2024, may receive the payment upon … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-pay