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Town of Oxford – Financial Management (2016M-420)
… our audit was to examine the Town's financial operations for the period January 1, 2015 through August 22, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings 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)
… $1.1 million. Key Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358North Salem Central School District – Network User Accounts (2022M-140)
… that District officials should have: Developed procedures for granting, changing and disabling network user accounts. … 2011 and 2019. Key Recommendations Develop procedures for granting, changing and disabling network user accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140South Farmingdale Water District – Information Technology (2014M-153)
… safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013. … approximately 45,000 residents. General fund expenditures for 2012 totaled approximately $5 million. Key Findings The …
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)
… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… were accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. … five-member Board of Trustees. Budgeted appropriations for 2015 total approximately $4.15 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Orchard Park Public Library – Audit of Claims (2016M-191)
… audit was to review the Library’s claims auditing process for the period January 1, 2015 through May 6, 2016. … The Library directly paid expenditures totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191City of Norwich – Information Technology (2012M-254)
… by a six-member Common Council. The City Director of Finance oversees the City’s information technology. The … Move the City’s servers so that only authorized staff members can gain access. Limit the assignment of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254City of Norwich - Emergency Medical Services Billing (2019M-112)
… billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical … Consider addressing whether the EMS Department should bill for unserviceable incidents. City officials disagreed with …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Town of Olive - Accrued Leave and Information Technology (2019M-84)
… handbook to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure … that employee handbook policies and the CBA are followed for allocating all types of accrued leave earned including …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Binghamton City School District – Information Technology (2019M-147)
… contract and separate service level agreement (SLA) for information technology (IT) services provided by the … there is an adequate contract and separate SLA with SCRIC for IT services provided. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… and reported and that District money was safeguarded for the period January 1, 2015 through December 27, 2016. … Board of Fire Commissioners. The general fund budget for 2017 totaled approximately $690,800. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… with contract requirements. We identified opportunities for improved oversight, particularly regarding contractor … are outcome-based and correlate to Department expectations for the individual programs it is funding and to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followTown of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … secured and protected against unauthorized use, access and loss. Key Findings Town officials did not adequately secure …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town 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-112Town of Greenwich – Purchasing (2020M-135)
… were followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy … are followed. Ensure all applicable documentation sought for purchases is attached to vouchers and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Medina Central School District - Capital Projects (2019M-163)
… reporting to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition … possible price. Properly approve change orders. Include all itemized Project costs in monthly financial reports to …
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)
… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26State Agencies Bulletin No. 1950
… Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on 04/01/2019, which provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systems