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Town of Washington – Information Technology (2013M-164)

… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is … $1.17 million. Key Findings The Board did not adopt a comprehensive IT security plan or a disaster recovery plan. …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Town of Vestal – Capital Acquisitions (2013M-78)

… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, … The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an … of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

Village of Silver Creek – Capital Projects (2017M-31)

… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. … five-member Board of Trustees. General fund appropriations for the 2016-17 fiscal year were approximately $2 million. … a timely manner. Develop written policies and procedures for the oversight and management of capital project finances …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Village of Old Westbury – Justice Court (2017M-64)

… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Baldwin Public Library – Payroll (2013M-335)

… - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls … salaries and wages, and they received only the benefits to which they were entitled. However, we determined that … process. The Business Manager and the Director took action to mitigate this weakness. Key Recommendation Continue to …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335

General Brown Central School District – Financial Condition (2014M-216)

… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, … recent budgets with appropriations of fund balance and reserves while limiting tax increases, resulting in a …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly reconciliations and …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

Town of New Lisbon – Financial Oversight (2013M-12)

… The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 residents. The … duties were performed by the Supervisor’s bookkeeper, and the Justice’s clerk without sufficient oversight from the Supervisor and Justice, respectively. The Clerk also performed all …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Town of Virgil – Justice Court Operations (2015M-77)

… not ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s … files and bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Bayport Fire District – Credit Card Use (2016M-394)

… is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation … Bayport Fire District Credit Card Use 2016M394 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

Comptroller DiNapoli Releases School District Audits

… security policies and procedures to safeguard IT assets. In addition, employees stored personal data, such as photos, … 2018, the audit period. Three employees received $34,738 in health insurance buyouts that they may not have been …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0

Audits of Local Governments: About Our Audits

… States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Newcomb Central School District - Claims Audit (2023M-159)

… School District (District) claims were properly audited prior to payment. Key Findings District claims were not … New York State Education Law (Education Law) Section 1724 prior to payment. We reviewed 90 claims totaling $1.3 million … before payment. Because claims were not properly audited prior to payment, there is an increased risk that improper or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159

Barnard Fire District – Financial Condition (2015M-145)

… adequately managed the District’s financial condition and operations for the period January 1, 2013 through … District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe County, in which … Findings The Board did not adopt detailed budget policies and procedures for accurately estimating revenues, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145

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