Search

Town of East Hampton - Budget Review (B20-7-10)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

Subway Wait Assessment (Follow-Up)

… Transit had not developed a full and comprehensive plan to deal with the long-term causes of service disruptions, …

https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-follow

Accounts Payable Advisory No. 23

… should save the voucher, go to the Invoice tab, click the ”Withholding” link, and then un-check the “Withholding Applicable” field. Bulkload Business Unit OSC has … whose payments from bulkload Business Units had the wrong “Withholding Codes.”OSC requests all bulkload Business Units …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholding

Hancock Fire Department - Financial Operations (2018M-236)

… and disbursements were proper. Key Findings The Board President (President) did not publicly disclose, in writing, … The Treasurer did not keep adequate documentation for 55 disbursements totaling $38,500. Key Recommendations … delinquent payments. The Board should require more support for collections, such as tickets or receipts. The finance …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Village of Millbrook - Financial Operations and Procurement (2018M-135)

… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. … The Board did not use an appropriate process when selling and acquiring property, resulting in the likely expenditure … necessary: The Town spent over $3.6 million to purchase and renovate the Southside Municipal Center (SMC). After an …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

Town of Davenport - Transparency (2018M-85)

… of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally … Appendix B includes our comment on issues that were raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… officials and the claims auditor could improve the audit of claims. We found: Of the 50 claims totaling $528,778 we reviewed multiple claims, such as lack of itemized receipts or invoices and no evidence of bids or …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

City of Middletown - Information Technology (2018M-235)

… complete report - pdf] Audit Objective Determine whether City officials ensured the City’s Information Technology (IT) systems were adequately … against unauthorized use, access and loss. Key Findings City officials did not develop adequate IT policies or … Determine whether City officials ensured the Citys Information Technology IT …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Westhill Central School District – Information Technology (2021M-32)

… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). Deposit all tax collections within 24 hours as …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Wynantskill Union Free School District – Purchasing (2022M-85)

… contract award and pricing information was lacking on seven purchases made through State contract vendors, and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

Irvington Union Free School District – Fixed Assets (2022M-89)

… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

York Central School District – Network Access Controls (2022M-93)

… administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without … in a timely manner, and regularly review user accounts for necessity and appropriateness. Set written expectations for the District’s specific IT service needs. District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Groton – Long-Term Planning (2022M-113)

… repair costs during the audit period. If equipment is in need of repair on a regular basis, services to taxpayers … and financial plans to replace highway capital assets in a timely manner. Consider funding reserves for the highway …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and