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Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 … The Town is governed by an elected five-member Town Board. Water and sewer revenue recorded during our audit period … Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, collected and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

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

… Town of Ithaca Information Technology 2017M52 …

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)

… and financial management of the Town's operations for the period January 1, 2015 through September 8, 2016. … activity is recorded accurately and completely accounted for, monthly bank reconciliations are performed and any …

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)

… Purpose of Audit The purpose of our audit was to review the Department’s cash receipts for … 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is governed by an elected …

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

… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory … Most PFRS Tier 6 members covered under RSSL Article 22. For information about how much your NYSLRS employees … their cessation date and no longer make contributions. New York State correction officers in Tiers 5 and 6 are not …

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

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

… employee Internet use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s … with IT policies. Develop comprehensive written procedures for managing and monitoring network user accounts. Develop a …

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

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

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

… Medicaid-eligible and received speech, occupational or physical therapy services during 2019-20. Had these services been …

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)

… over a senior account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and … not provide oversight of employees who handle funds, there is an increased risk that errors or irregularities could …

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)

… (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of Budget (DOB), and the Office of the Chief Information Officer/Office for … The Program’s mission included developing, deploying and maintaining an integrated Statewide Financial System …

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

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

… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … adequately safeguarded Village information technology IT assets …

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)

… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have two signatures and payments are approved by …

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)

… were realistic, establishing multiyear financial and capital plans and planning for and using fund balance. Key … and adopt comprehensive written multiyear financial and capital plans to help guide the budget development process or establish reserve funds to help finance future capital needs. Key Recommendations Review budget to actual …

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)

… or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …

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)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …

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)

… Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners Board provided oversight to ensure purchases complied with the Districts procurement policy claims were adequately reviewed …

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)

… user accounts when access is no longer needed. Evaluate all existing financial application user accounts, disable any …

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)

… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …

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)

… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … law. We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in …

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)

… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …

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