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Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… accounts and limit access rights and permissions based on a user’s job responsibilities and to properly segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andTown of Virgil – Board Oversight (2015M-40)
… billing and collecting process. Ensure that the re-levy list is a complete list of unpaid bills. Establish policies for accountability …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40City of Norwich - Emergency Medical Services Billing (2019M-112)
… City officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS Department did … 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling $8,300; … collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 unserviceable …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Findings The Treasurer did not maintain separate records on leave accruals earned and used for administrative …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Olive - Accrued Leave and Information Technology (2019M-84)
… [read complete report - pdf] Audit Objective Determine whether Town officials … records. Determine whether Town officials ensured the information technology (IT) systems were adequately secured … procedures to monitor the use of IT resources, including personal use and provide IT security awareness training. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Roosevelt Union Free School District - Information Technology (2019M-193)
… malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster recovery plan. … users receive IT security awareness training and follow up training when District IT policies are updated. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Village of Gowanda - Sewer Financial Operations (2019M-199)
… for shared service costs and adjust it, as needed, based on actual expenditures. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followGreen Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… without her being present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. … it. In her absence, have authorized alternate signatories sign checks using their own signatures. Except for as …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Medina Central School District - Capital Projects (2019M-163)
… for Project purchases. The Board did not always approve change orders. Monthly financial reporting to the Board did … is receiving the lowest possible price. Properly approve change orders. Include all itemized Project costs in monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Town of Yorktown - Information Technology (2020M-16)
… and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees, including four who …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… of a Mayor and four Trustees. Results of Review Based on our limited procedures, the Village has demonstrated …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fMount Morris Central School District – Online Banking (2022M-99)
… take corrective action. Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Selected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small Business Services provided available services under the … Advocates and Compliance Advisors provided services to assist businesses in opening, operating, and expanding … To determine whether the New York City Department of Small …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityOversight of Afterschool and Summer Youth Employment Contracts
… whether program participants were selected based on established criteria; and whether expenditures were … of 50 students who had applied earlier (some had been on a waiting list for months). Some parents reported paying a …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsOversight of Contract Expenditures of Phoenix House New York
… Purpose Our audit determined whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, supported, and program related. The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkOversight of Runaway and Homeless Youth (Follow-Up)
… programs visited, including missing smoke detectors, dirty bathroom vents, a loaded power strip plugged into another …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from an IT … plan is the organization’s recovery strategy. It can include, among other items deemed necessary by the … There are several steps entities can take to improve their chances of quickly recovering from …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesSelected Aspects of Subway Station Safety (Follow-Up)
… initial audit report, Selected Aspects of Subway Station Safety (Report 2016-S-11 ), issued June 15, 2017. About the … an average of 5.4 million passengers per day. Maintaining safety and cleanliness for the daily riders who use its 472 … mission is to ensure “the cleanliness, maintenance, and safety” of subway stations. The Division has six operating …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-follow