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Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period … improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District is …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andSouth Farmingdale Water District – Information Technology (2014M-153)
… Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Village of Suffern – Budget Review (B24-6-3)
… County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the … includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of … the tax levy increase to no more than the tax levy limit as permitted by law unless the Village Board properly …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Chatham Central School District – Financial Condition (2015M-161)
… audit was to examine the District’s financial condition for the period July 1, 2013 through March 11, 2015. … operates three schools with approximately 1,160 students, is governed by an elected nine-member Board of Education. … when developing budgets. The District has not established a formal plan stating how much will be set aside in each …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … property tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for … verify that proper documentation is maintained. File the Transfer of Exempt Real Property forms for the four …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… controls over the Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The … Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Genesee – Disbursements (2016M-433)
… totaled approximately $750,000. Key Findings The Town's accountant improperly performed the Supervisor's duties of … the Supervisor's records. Neither the Supervisor nor the accountant prepared and provided the Board with monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Village of Silver Springs – Water Accountability and Billing (2015M-139)
… 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming … Village of Silver Springs Water Accountability and Billing 2015M139 …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139City of Norwich – Information Technology (2012M-254)
… 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Lockport Public Library – Claims Processing (2015M-192)
… Lockport Public Library Claims Processing 2015M192 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Pearl River Fire District – Purchasing (2016M-407)
… State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … Ensure that all District officials involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… District (District) officials adequately secured access to the network, student information and financial applications. … Findings Although District officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… audit reports Original and final annual budgets, and Board meeting minutes Key Recommendation Ensure that required and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Ensure the water usage overage rates charged to State Parks follow the contract and contract amendment. …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Mount Morris Central School District – Online Banking (2022M-99)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … take corrective action. Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… existing accounts and disable any unneeded accounts. Preserve historical data from IT security awareness training …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… that may compromise data confidentiality, integrity or availability. Key Recommendations Monitor employee Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… for managing business office network user accounts to help prevent unauthorized computer use, access and loss. … did not properly manage network user account controls to help maintain continuity of business office operations and … IT control weaknesses were confidentially communicated to District officials. Key Recommendation Establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTown of Jefferson – Selected Financial Operations (2014M-332)
… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332