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City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is … Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of East Fishkill –Financial Condition (2014M-139)
… to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The Town Board is the legislative body responsible for overseeing Town operations, including establishing …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139More About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this publication, you will find references to “Sections” and …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Department’s internal controls over financial operations for the period January 1, 2012 through March 25, 2014. … fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Area #6 – Patch Management – Information Technology Governance
… Patches update software programs and could help protect systems running … to viruses and other problems because known problems with software are not corrected. Because attackers are aware of … weaknesses, they can look for and exploit unpatched software. Additionally, when vendors stop supporting certain …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementV.3.I Class – V. Chart of Accounts (COA) Governance
… program code is used on an SFS transaction, Class is a required field and will result in an error if omitted. Class …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classOverview – Legacy Reporting
… not report withdrawn members or retirees who have returned to work under Section 211 or 212 of New York State Retirement … of our Hiring Public Retirees page .) Additionally, do not report contractors or consultants working for you. (To … will enable NYSLRS to store and retrieve that information if needed at a later date, saving employers considerable time …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewTown of Boylston – Financial Condition (2021M-69)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The Board did not effectively manage the Town’s financial … Determine whether the Town Board Board effectively managed the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for … Key Recommendations Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingVillage of Islandia – Information Technology (2021M-100)
… (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized … and loss. Key Findings Village officials did not ensure IT assets were adequately protected from unauthorized access, … notification, password and mobile and removable device IT policies or implement a comprehensive IT contingency plan. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Little Flower Union Free School District – Fixed Assets (2022M-78)
… report - pdf] Audit Objective Determine whether Little Flower Union Free School District (District) officials … Determine whether Little Flower Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… These amounts are excessive and could be used to reduce the TW general fund’s tax levy. Improperly funded … current data and historical trends. Develop a plan to reduce the amounts of surplus fund balance in a manner … benefits Town taxpayers. Ensure transfers are only made to funds with the same tax base. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Norfolk Fire District – Board Oversight (2022M-109)
… supported and/or the District had no authority to make the payments. The Treasurer has not filed the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Baldwinsville Central School District – Fuel Inventory (2022M-106)
… a control system that safeguards the District’s fuel from loss and misuse. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… and deposited. Ensure that the Treasurer and Financial Secretary performed bank reconciliations for Company … are for proper Company purposes. Ensure that the Financial Secretary maintains adequate cash receipts records and the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Glen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed … whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialTown of Potter – Town Clerk (2020M-113)
Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking