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Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October 31, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Suffolk County Community College - Information Technology (2018M-130)
… that have not been used within the last six months and do not match current employees. Four network user accounts …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Eldred Central School District - Financial Condition (2018M-138)
… fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 appropriations. The District’s unrestricted fund balance had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… not provide sufficient oversight. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient … Key Recommendations Adopt written policies and procedures for processing and reviewing rebates and credits. Ensure all …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An eight member Special Joint Committee is … stream collections and system upgrades. Address weaknesses in the current flaring system and implement its plan to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Town of Seneca Falls - Information Technology (2018M-218)
… Objective Determine whether the Board established policies and procedures to adequately safeguard information technology … assets. Key Findings The Board did not: Adopt IT policies and procedures to adequately address acceptable computer use, … password security management, data breach notification and backups. Provide users with security awareness training …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Fire District No. 1 is a district corporation of the State, separate and distinct from the Towns of Clifton Park … The District’s LOSAP point system is not consistent with State General Municipal Law (GML). Some firefighters did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138State Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeNorth Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
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)
… 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a population of approximately … Village officials and employees failed to obtain quotes in accordance with the Village’s procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Greater Amsterdam School District – Capital Project (2022M-50)
… the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the … the Greater Amsterdam School District District Board of Education Board and officials properly managed the …
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)
… 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-231