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

… audit was to assess the Town’s IT policies and procedures for the period January 1, 2015 through December 22, 2016. … elected seven-member Town Board. Budgeted appropriations for 2017 total approximately $25 million. Key Findings The …

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)

… purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the … 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is …

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)

… Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town … a timely manner. Review and reconcile vendor payments of online receipts to the cash receipts records. … Town of …

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

… covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … Member Contributions page . You should maintain a record of a member’s contribution rates with your payroll records …

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

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

… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … in the Town’s response letter. … Determine whether Town of Clifton Park Town officials adequately safeguarded …

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

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

… complete report - pdf ] Audit Objective Determine whether the Edwards-Knox Central School District (District) claimed … reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to … students we identified who were likely Medicaid-eligible and received speech, occupational or physical therapy …

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)

… officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited. Key Findings The real property tax collections and retiree health … our testing did not identify discrepancies, when officials do not provide oversight of employees who handle funds, there …

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)

… Program (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of Budget …

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

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

… that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … personnel who use IT resources, including the importance of maintaining physical security and protecting PPSI. …

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)

… in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations Ensure pre-numbered receipts … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials … our comments on issues raised in their response. 1 The District appointed a new District Treasurer who began in …

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)

… certain expenditures and did not properly monitor spending during the year. The highway fund had deficit fund balances during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …

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)

… financial activities were properly authorized, recorded and reported and that money was safeguarded. Key Findings The Board did not ensure Company claims were audited on a … by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …

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)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …

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)

… complied with the procurement policy and claims were for a proper District purpose or adequately supported. … filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by their …

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)

… accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control … communicate financial application user account changes to the vendor. Key Recommendations Develop written procedures …

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)

… the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board … The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and … the following policies: Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and water funds …

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)

… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with … ordinances. Water meter readings were not always reliable during our audit period, but officials have taken measures to … Update the ordinances to clearly define and specify all charges and ensure they conform to applicable State law. …

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)

… complete report - pdf] Audit Objective Determine whether the Tioga County Industrial Development Agency (TCIDA) Board … tax abatement and revolving loan projects. Key Findings The Board adopted adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four …

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