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North Salem Central School District – Network User Accounts (2022M-140)
… network user accounts were adequately managed. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that District officials should have: … and have initiated or indicated they planned to initiate corrective action. … audit school district North …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Village of Lindenhurst – Claims Processing (2016M-345)
… was to examine the Village’s claims processing procedures for the period March 1, 2015 through May 31, 2016. Background … Board of Trustees. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $12.6 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, … and has a population of approximately 2,180. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Greater Amsterdam School District – Capital Project (2022M-50)
… for the ongoing project. However, we found: While the Business Administrator maintained financial reports that … payment. Key Recommendations The Board should: Ensure the Business Administrator provides periodic budget-to-actual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Mount Morris Central School District – Online Banking (2022M-99)
… banking transactions. Monitor computer use to ensure compliance with the acceptable use policy and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99South Farmingdale Water District – Information Technology (2014M-153)
… Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Services Unit staff members were not held accountable for their work performance and time and attendance. In addition, the Assistant Vice President responsible for the Unit violated Metro-North policy by not disclosing …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followVillage of Potsdam – Financial Condition (2017M-61)
… effectively managed the Village’s financial condition for the period June 1, 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $9.8 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Colchester – Financial Condition (2016M-376)
… of our audit was to assess the Town’s financial condition for the period January 1, 2015 through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… controls over the Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one elected Justice. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Wellsville – Budgeting (2021M-112)
… practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers … budgets that more appropriately levy real property taxes for each general and highway fund. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112State Agencies Bulletin No. 1950
… bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), … NYCERS, PFRS, NYSTRS, or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsMedina Central School District - Capital Projects (2019M-163)
… pricing or obtain alternative proposals or quotations for Project purchases. The Board did not always approve … Solicit competition through bids when required, or request for proposals or quotes to provide assurance the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Fishkill – Information Technology (2020M-153)
… Town of Fishkill (Town) officials ensured the Town’s Information Technology (IT) systems were adequately secured … whether Town of Fishkill Town officials ensured the Towns Information Technology IT systems were adequately secured and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… the procurement policy and procedures were followed as part of the audit and approval of claims for payment. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112