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Town of Ithaca – Information Technology (2017M-52)
… password security, wireless security, mobile computing and storage devices or online banking. Town employees did not … password security, wireless security, mobile computing and storage devices and online banking. Require that all staff …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Middleburgh – Claims Audit Process (2023M-56)
… did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From our review of 184 claims … and deliberate audit of all claims prior to approving them for payment. Adequately document the justification for …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
Village of Woodsburgh Claims Processing and Information Technology 2015M12
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted bandwidth …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Quaker Street Fire District – Board Oversight (2021M-96)
… supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165X.4.C Contacts – X. Guide to Vendor/Customer Management
… vendor. A vendor can have multiple contacts, but only one primary contact. When the vendor is created, the primary contact is the contact on the vendor’s Substitute W-9 form. The vendor’s primary contact must be someone that can make legal and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) officials … Determine whether West Canada Valley Central School District District officials implemented …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 … The Town lacked comprehensive policies and procedures over water and sewer charges. The Town was not properly billing all parcels in the Westport Water District for operation and maintenance charges. The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Middlefield – Budgeting (2015M-109)
… the Board’s practices regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 … The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town is … The Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Phelps – Financial Management (2015M-70)
… a population of approximately 7,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Marcy – Justice Court Operations (2020M-166)
… or made reasonable efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. … monitor the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Menands Union Free School District – Information Technology (2021M-78)
… computerized data from unauthorized use, access and loss. Key Findings District officials did not adequately … computerized data from unauthorized use, access and loss and although the District paid IT vendors $106,460 for … computerized data from unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Town of Hempstead – Compensatory Time (2021M-64)
… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Harford Fire District – Records and Reports (2016M-170)
… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Attica Central School District – Financial Management (2022M-103)
… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… BOCES purposes. Key Findings BOCES officials did not ensure that all credit card charges were properly … did not ensure that credit card charges were reconciled to receipts in a timely manner and audited, as required, … the claims auditor. 166 charges totaling $35,927 did not have adequate support including a specific BOCES purpose. 97 …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Village of Elmira Heights – Claims Auditing (2024M-44)
… 11 claims totaling $34,987 lacked evidence that verbal or written quotes were obtained as required by the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44