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Town of Kirkwood – Justice Court Operations (2016M-414)

… controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $1.7 million. During the audit …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… financial condition and controls over fuel inventory for the period July 1, 2013 through November 30, 2014. … with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… and an IT vendor were adequately supervised and monitored for the period July 1, 2011 through August 15, 2014. … approximately 34,000 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $806.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

General Brown Central School District – Financial Condition (2014M-216)

… audit was to examine the District’s financial condition for the period July 1, 2013 through March 31, 2014. … with approximately 1,550 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

Town of Minetto – Information Technology (2022M-9)

… and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency … are disabled in a timely manner. Adopt written procedures for user accounts and permissions and a comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

Town of Danby – Town Clerk (2022M-08)

… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

X.4 Overview – X. Guide to Vendor/Customer Management

… record is correct to ensure timely and accurate processing of transactions, including purchase orders and payments. … Vendors are responsible for ensuring the accuracy of certain information on their vendor record, including … - Vendor Certifications ). Information on the summary tab of the vendor record is populated by data on the remaining …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overview

Village of Islandia – Information Technology (2021M-100)

… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Data Sources – 2021 Financial Condition Report

… Center for the Study of Education Policy, Illinois State University … Agriculture U.S. Department of Education – National Center for Education Statistics U.S. Department of Labor – Bureau of …

https://www.osc.ny.gov/reports/finance/2021-fcr/data-sources

Town of New Lisbon – Financial Oversight (2013M-12)

… the Board’s oversight of the Town’s financial operations for the period January 1, 2011, through September 27, 2012. … which includes the Town Supervisor. The adopted budget for 2011 was approximately $860,000. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Town of Greenfield – Golf Course Collections (2021M-133)

… in the central point-of-sale (POS) system were accounted for, we found: Collections for 27 of the 50 days tested totaling $74,038 were not …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not … records. Ensure loan repayments are properly accounted for, received and deposited in a timely manner and late fees …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

South Lewis Central School District – Conflicts of Interest (2021M-3)

… were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the … conflict of interest disclosure forms and procedures for consulting with legal counsel when appropriate, the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

Islip Fire District – Financial Condition (2020M-25)

… as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)

… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … Recommendations Obtain required supporting documentation for self-reported job performance. Properly monitor PILOTs, …

https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoring

Contract Advisory No. 29

… Submission System (EDSS) Hosting Access (AC3347) form for the required EDSS system access. For more information on receiving EDSS training and access, …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agency

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… and monitored the Project by: Establishing a sound process for overseeing Project activities that included daily onsite … documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Owasco – Highway Department (2020M-128)

… did not agree, in writing, to expenditures for highway repair and improvement. The Superintendent did … highway employees’ time worked was accurately accounted for. Key Recommendations Ensure the procurement policy …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128