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Town of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… accounts were not properly managed. No Disaster Recovery Plan was developed. Sensitive IT control weaknesses were … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyVillage of Arkport – Water Fund Financial Operations (2020M-45)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for … April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The … approximately $2.6 million. Key Findings The Board did not audit claims prior to payment during fiscal years 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Susquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Connetquot Central School District - Financial Management (2019M-180)
… statutory limit. Key Recommendations Review the District’s plan to continue reducing its surplus of unassigned fund … generally agreed with our report and indicated they plan to initiate corrective action. 1 As per an October 28, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls over cash … concerning the collection of cash and Town officials have not provided written procedures for Department employees to follow when collecting fees for recreational programs. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Hyde Park Central School District - Fixed Assets (2019M-103)
… agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… Determine whether Village officials effectively managed the billing, collection and enforcement of water and sewer … were not reconciled to unpaid customer account balances. The Board did not review the water and sewer re-levy list and the list of unpaid …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Herricks Union Free School District – Overtime (2019M-127)
… payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Richfield Springs Central School District - Fixed Assets (2019M-140)
… 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Remsen Central School District - Claims Audit Process (2019M-86)
… is accurate, properly supported, for a valid purpose and in compliance with required statues and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Appendix C includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Village of Argyle – Water Billing and Collections (2023M-148)
… complete report – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight … As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… located. 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyVillage of Mill Neck – Financial Management (2014M-358)
… 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358State Agencies Bulletin No. 2116
… Type 85, or ERS, Plan Type 87, are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireVillage of Shortsville – Board Oversight (2015M-5)
… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … million. Key Findings The Board did not conduct or provide for an annual audit of the Clerk-Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5