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Town of Greece – Information Technology (2017M-145)
… evaluate the Town’s Information Technology (IT) controls for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $56.7 million. Key Findings … Town’s acceptable use policy did not include provisions for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Marbletown – Financial and Capital Planning (2017M-234)
… address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. … is governed by a Town Board, had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The … that financial resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials … of Florida in Montgomery County. The Board of Education is responsible for managing the District’s financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. … of approximately 15,000. Budgeted appropriations for 2017 totaled approximately $7.6 million. Key Findings The … financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and water …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Chenango Valley Central School District -- Budget Review (B18-4-3)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) … data. The Village did not have a recovery plan or breach notification plan. The Village did not provide adequate IT … Develop and adopt a disaster recovery plan and a breach notification policy or local law. Ensure that all necessary …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since … reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor should provide the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Hornell – Information Technology (2017M-293)
… City adequately secured and safeguarded its computerized data for the period April 1, 2015 through October 2, 2017. … to address acceptable use, sanitization and disposal and breach notification. City officials did not provide IT … to address acceptable use, sanitization and disposal and breach notification. The Council should provide users with IT …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly safeguarded for the period … maintain accurate accounting records and provide reports to the Board. Implement procedures to ensure that all claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the … implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and … The Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of … purchasing policy. Annually review the purchasing policy to ensure its provisions are up-to-date, clearly defined and …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… year are reasonable. Background Monroe-Woodbury Central School District (District) issued debt totaling $6 million to … MonroeWoodbury Central School District Budget Review B6136 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… purpose of our audit was to determine if the District’s portable devices were properly safeguarded for the period … not established effective procedures to monitor the use of portable devices when they are taken off-site. Key … adequate procedures are in place to monitor the use of portable devices when they are taken …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChenango Valley Central School District -- Budget Review (B17-4-5)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Franklin Square Union Free School District – Fund Balance (2016M-129)
… of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.7 … fund balance has exceeded the 4 percent statutory limit for the last three completed fiscal years by an average of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … Treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… July 1, 2014 through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of … East Rockaway Union Free School District Purchasing 2015M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.7 … fund balance, where allowed by law, or use the funds for their designated purposes. Use available debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36