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Real Estate Portfolio
… Regional Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or … each authority to maintain adequate inventory controls for its property and report annually on all property held. It …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioTown of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash … The purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel inventories for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… records and management practices related to the adult education program and the procurement of professional services for the period July 1, 2014 through March 16, 2016. … 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services is a public organization created to provide shared …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultSoftware Management (2015-MR-3)
… website security are of particular importance to larger local governments, such as community colleges, that have many … on College computers, including gaming, instant messaging, golf management and couponing programs as well as a virus. …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality control, the prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The … Village of CastletononHudson Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Belmont – Water and Sewer Operations (2014M-101)
… 2012 through February 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately … Village of Belmont Water and Sewer Operations 2014M101 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Ardsley Union Free School District – Financial Management (2024M-13)
… pdf] Audit Objective Determine whether the Ardsley Union Free School District (District) Board of Education (Board) … Determine whether the Ardsley Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Town of Jay – Records and Reports (2023M-22)
… - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Covington – Town Supervisor (2013M-371)
… financial records and reports for the period January 1, 2012 through November 13, 2013. Background The Town of … is located in Wyoming County and has a population of 1,232. The Town Board is comprised of five elected members … financial records and reports for the period January 1 2012 through November 13 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… Town has a collective bargaining agreement (CBA) with the highway department employees, the Town lacks written policies … the payroll records for any errors. As a result, all six highway department employees received a total of 134.25 hours … six months of payroll we reviewed. Also, four of the six highway department employees did not receive a total of 37.50 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Butler – Highway Asset Accountability (2024M-115)
… stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, adopt and periodically …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the … Board has not adopted a disaster recovery plan or breach notification policy. Key Recommendations Ensure that District … administrator. Adopt a disaster recovery plan and a breach notification policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… The District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the … proposals for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … the procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365State Comptroller DiNapoli Releases Audits
… for reserve fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsOrdinary Death Benefit – Special 20- and 25-Year Plans
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … last date you were receiving earnings, on an authorized medical leave of absence or receiving workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… segments. Firewalls control network communications using rules that specify which communication types are allowed … the network administrator should configure firewall rules to allow only those communication types that are needed … by comparing communication characteristics to defined rules. Understanding the capabilities of each type of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection2015 Year End Report
… Purpose The objective of our examination was to determine whether daily workers’ compensation payment … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings Our …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-report