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Town of Pulteney – Information Technology (2021M-28)
… report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town … assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and … Enter into a service level agreement (SLA) with the Town’s IT service providers. In addition, sensitive IT control …
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)
… July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a population of about 700. The Town is governed by an … have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town officials did …
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)
… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Overview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for continuing operations as normally as possible during and after a major, unplanned incident. Since information … continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures that …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Saugerties – Justice Court Operations (2015M-47)
… governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected … bank reconciliations and accountability analyses. Neither Justice reconciled bail bank account balances with bail …
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)
… complete report - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained accurate, complete and timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104State Agencies Bulletin No. 147
… earnings code Affected Employees Employees who are members 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. Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditTown of Duanesburg – Financial Records and Reports (2020M-116)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The …
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
… the system should also include the signature of the official’s supervisor, when applicable, to certify the … include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets submitted by the official; and Punch cards. Employees Who Do Not Participate …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsVillage 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 …
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 audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were …
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)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …
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)
… complete report - pdf ] Audit Objective Determine whether the District effectively managed hardware and software inventory to ensure that information technology … that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. Key …
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)
… complete report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s … overall fund balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Hebron – Fiscal Oversight (2015M-59)
… The Town of Hebron is located in Washington County and has a population of approximately 1,850. The Town is … did not audit the financial records of some Town officers and employees. Key Recommendations Provide the Board with … cash balances for each fund, budget status reports and bank reconciliations accompanied by bank statements. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Alfred-Almond Central School District - Financial Management (2019M-131)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an …
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)
… State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The …
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)
… report - pdf] Audit Objective Determine whether the Tioga County Industrial Development Agency (TCIDA) Board of … did not require the Administrator to: Compare reported job creation and retention figures with project goals. Track … Require the Administrator to compare reported job creation and retention figures to agreements, at least …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalGenesee Valley Central School District - Financial Management (2019M-231)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Kings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282