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Somers Central School District – Fixed Assets (2016M-74)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets and information technology equipment for the period July 1, 2014 through December 1, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates … controls such as having someone independent of the billing and collection process verify that the proper amounts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceTown of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a … Town of Wappinger Financial Condition 2013M94 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Pulteney – Information Technology (2021M-28)
… assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and … agreement (SLA) with the Town’s IT service providers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Whitney Point – Cash Disbursements (2013M-69)
… 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome … Village of Whitney Point Cash Disbursements 2013M69 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies … for continuing operations as normally as possible during and after a major, unplanned incident. Since information … planning refers to the plans, policies, procedures and technical measures that enable the recovery of IT …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … analysis of all bail liabilities and adjust Court records to ensure that the bail activity reports represent a complete and up-to-date list of bail moneys. Ensure that all funds are …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Monticello – Records and Reports (2020M-104)
… and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real … were generally performed two to three months after the statement date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104State Agencies Bulletin No. 147
… of the New York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, … located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of … not established procedures for the Library’s collection and disbursement of donated funds. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Acceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep … charged to accruals for vacation and other leave time. For good internal controls, the system should also include the … supervisor, when applicable, to certify the information is correct. (Elected officials do not have supervisors.) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsVillage of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Hounsfield - Claims Auditing (2019M-215)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board did not … totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice. The Board did … claims were adequately documented for appropriate purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mLiverpool Central School District – Information Technology Assets (2020M-59)
… whether the District effectively managed hardware and software inventory to ensure that information technology … Key Findings District officials did not maintain complete and accurate hardware or software inventory records and did not perform comprehensive inventory counts. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59