Search

Town of Ithaca – Information Technology (2017M-52)

… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and … 1, 2015 through December 22, 2016. Background The Town of Ithaca is located in Tompkins County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Town of Taylor – Financial Management (2016M-391)

… and financial management of the Town's operations for the period January 1, 2015 through September 8, 2016. … activity is recorded accurately and completely accounted for, monthly bank reconciliations are performed and any …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… Purpose of Audit The purpose of our audit was to review the Department’s cash receipts for … 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Mandatory Contributions – Enhanced Reporting

… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain military service credit; Tier 3 members covered under Retirement and Social Security … Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified by …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

Town of Clifton Park – Information Technology (2020M-162)

… procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former employees who left Town employment one month to 15 years before our review. Have a written contract with …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements to which it was entitled

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… errors or irregularities could occur and not be detected in a timely manner. Key Recommendation Adequately segregate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… maintaining an integrated Statewide Financial System (SFS) to support NYS’s accounting, management, audit and control of … The use of the Enterprise Services Automation module to improve project management. The implementation of Real Estate and Asset Management modules. Guide to Financial Operations REV. 09/14/2015 … In 2009 New York …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

Village of Arkport - Information Technology (2019M-203)

… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … to reflect changes in technology and the Village’s computing environment, and stipulate who is responsible for … that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

Town of Bennington - Financial Management (2019M-249)

… guide the budget development process or establish reserve funds to help finance future capital needs. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… and two Board members did not publicly disclose, in writing, their deemed interests in contracts totaling $91,106 with the Company. Company … officers comply with the disclosure requirements set forth in the law. Require more support for collections received, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Genesee Valley Central School District - Financial Management (2019M-231)

… appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Quaker Street Fire District – Board Oversight (2021M-96)

… Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement … Additionally, the Board did not provide adequate oversight to ensure the required AUDs were filed timely. The Board: Did … all fuel card charges are sufficiently supported prior to payment. Ensure that AUDs are filed in a timely manner. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

New Rochelle City School District – Information Technology (2021M-142)

… over network and financial application user accounts to prevent unauthorized access, use and/or loss. Key Findings … over network and financial application user accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

Town of Milo – Financial Condition (2020M-172)

… real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets … fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)

… Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… Tioga County Industrial Development Agency (TCIDA) Board of Directors (Board) and Executive Administrator … for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

X.4.C Contacts – X. Guide to Vendor/Customer Management

… the vendor. The primary contact also receives the Vendor Self-Service Portal invitation email, which includes … agency must direct the vendor to the New York State Vendor Self-Service Portal webpage at  … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts