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Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… Key Recommendations Ensure project application information is supported by adequate documentation and complete CBAs …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectSchonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Company, Inc. (Company) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Board did not develop financial … Fire Company Inc Company Board provided adequate oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Urbana – Access Controls (2022M-4)
… of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT … officials (officials) did not adequately configure network and computer user access controls. In addition to sensitive … training. Adequately manage network and local user accounts and permissions. Enter into an adequate service …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… Board appropriately evaluated projects before approval and subsequently monitored the performance of businesses that … information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop … to project goals. SLCIDA officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringManorville Fire District – Board Oversight and Fuel (2016M-411)
… adequate written policies and procedures governing cash receipts and disbursements. The District has not … Develop and adopt policies and procedures over cash receipts and disbursements. Segregate cash receipt, disbursement and recordkeeping duties to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… issue receipts for any collections nor did she maintain a cash receipts journal. Fourteen deposits containing cash receipts totaling $16,575 were deposited more than five … where no other evidence of receipt exists and maintain a cash receipts journal to account for all fees collected. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board was unaware that the 2019 … levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Who Is Responsible? – Travel and Conference Expense Management
… and accountability of travel and conference expenses in accordance with board policies: Management officials (or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleNyack Parking Authority – Parking Ticket Operations (2020M-94)
… Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority officials did not effectively pursue and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… 31, 2014. Background The Town of Petersburgh is located in Rensselaer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andState Agencies Bulletin No. 141
… time." OSC staff in Payroll Services and a limited number of pre-selected agency users will test the production …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/141-y2k-paysr-testingTier 6 Defined Contribution Plan Option
… employees of their right to join the Retirement System. In addition, you must report mandatory members to us, unless …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionChestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, … the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected … approximately $442,000. Key Findings The Board does not perform a deliberate audit of each claim by comparing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … a district corporation of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Key Findings Department officers and members did not provide adequate financial oversight. As a result, officers and members were not in a position to monitor and assess the Department’s financial status. We … agreed with our recommendations and indicated they have begun and will continue to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesVillage of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … adequately protected from unauthorized access, use and loss. Key Findings Village officials did not ensure IT assets …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100East Islip Union Free School District - Financial Condition Management (2020M-24)
… fund balance increased by $12.9 million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 … years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementCincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111