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Inspecting Highway Bridges and Repairing Defects
… Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the period January 1, … Background NYSTA is responsible for inspecting its bridges and repairing any defects found during inspections. If a … from bridge inspections within 60 days. Any repairs and alternative actions must be approved by a licensed …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsReal Estate Portfolio
… Purpose To determine whether the Rochester-Genesee Regional … a value for those holdings, and determined the need to either hold or dispose of properties. The audit covers … Authorities Law Section 2896 requires each authority to maintain adequate inventory controls for its property and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioTown 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-22Ardsley Union Free School District – Financial Management (2024M-13)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials … As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more than … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Town of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, …
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)
… established written policies or procedures for granting, changing and terminating access rights to the District’s … Develop policies and written procedures for granting, changing and terminating access rights to the financial …
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)
… these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared … could have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… a formal disaster recovery plan, instituted breach notification procedures, or adopted procedures for data … Adopt formal IT policies, including a breach notification policy, and implement procedures to effectively …
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)
… February 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed by an elected four-member Board of Trustees. …
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 budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Software Management (2015-MR-3)
… related software on College computers, including gaming, instant messaging, golf management and couponing …
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)
… January 1, 2012 through September 30, 2013. Background The Jefferson County Soil and Water Conservation District … Jefferson County Soil and Water Conservation District …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Covington – Town Supervisor (2013M-371)
… highway fund does not have sufficient fund balance to cover its operations if it pays back a $139,000 interfund …
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)
… the Town’s internal controls over payroll processing for the period January 1, 2012 through June 30, 2013. … other elected members. The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key … stated that he signs a payroll certification page for each payroll; he does not review the payroll records for …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326State Comptroller DiNapoli Releases Audits
… including the purpose, funding goals, and conditions for reserve fund use and replenishment or obtain voter … do not have assurance that they received the best value for this property. Auditors noted similar deficiencies in a …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1974
… represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and 97 are affected. … Deduction Amount Under $5,000 $7.40 $5,000 - $9,999 $10.98 $10,000 - $12,999 $15.13 $13,000 - $15,999 $18.34 $16,000 - $21,999 $20.53 $22,000 - $27,999 $22.82 $28,000 - $29,999 $23.24 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87 and 97 are affected. Effective … Deduction Amount Under $5,000 $7.22 $5,000 - $9,999 $10.71 $10,000 - $12,999 $14.77 $13,000 - $15,999 $17.90 $16,000 - $21,999 $20.06 $22,000 - $27,999 $22.27 $28,000 - $29,999 $22.69 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… include multiple attacks by a common hacker or repeated infections with the same malicious software. The Information …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection