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Town of Clifton Park – Information Technology (2020M-162)
… officials adequately safeguarded information technology (IT) resources. Key Findings Officials did not adequately … IT resources. Although the Town paid an IT service provider more than $98,000 in 2019, officials did not define …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… complete report - pdf ] Audit Objective Determine whether the Manchester-Shortsville Central School District (District) … project resources. As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance that officials obtained services at the best cost. Officials added another project phase totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexCUNY Bulletin No. CU-719
… Purpose The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceVillage of Arkport - Information Technology (2019M-203)
… Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Genesee Valley Central School District - Financial Management (2019M-231)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $2.7 … our findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents and claims processing for the period October 1, 2013 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Longwood Central School District – Overtime (2021M-126)
… Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, … not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… cash receipts were deposited and cash disbursements were for appropriate Company purposes for the period January 1, … services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits totaled $48,200 and disbursements totaled $57,600. Key Findings No one …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… The purpose of our audit was to determine if the Town is accounting for capital projects properly for the period … 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a population of … 2012 is $4,012,006. Key Findings Town officials have not closed out a capital project for a dump closure with a …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. Background …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… activities. The Company entered into an agreement with a Board member for work performed at the Company’s firehouse …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mSaranac Central School District - School District Website (S9-19-30)
… complete report - pdf ] Audit Objective Determine whether the Saranac Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … results or external audit report corrective action plan (CAP). Multiyear financial plan. Comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Central Square Central School District - School District Website (S9-19-29)
… complete report - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its resources to maintain a website that provided the public with transparent and … financial information was not posted, causing a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations … circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewAlfred-Almond Central School District - Financial Management (2019M-131)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Shawangunk - Sewer District Charges (2018M-122)
… charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key … with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The Board … Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require the … Administrator properly approved and monitored tax abatement and revolving loan projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalLake Pleasant Central School District – Claims Auditing (2021M-202)
… claims have been audited and approved. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Belfast Central School District – Reserve Funds (2021M-135)
… complete report - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of … and maintained them at reasonable levels. Key Findings The Board and District officials properly established reserve … more comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135