Search

Management and Control of Overtime Costs (Follow-Up)

… not in the best interest of HHC, as employees responsible for patient care routinely worked excessive overtime shifts …

https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-follow

Sexual Offender and Management Treatment Act Program

… Center, to provide treatment and living quarters for these offenders. Key Findings We found direct costs …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

Orange County Probation Department – Restitution Payments (S9-20-1)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Putnam County Probation Department – Restitution Payments (S9-20-2)

… Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Seneca County Probation Department – Restitution Payments (S9-20-7)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Albion Central School District – Financial Management (2021M-200)

… with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… District taxpayers. We found: While the Board can contract for a lesser amount than SED’s calculated NRT rate, it …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Town of Butternuts – Disbursements (2021M-62)

… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Adirondack Central School District – Information Technology (2022M-61)

… adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not … plan. Therefore, a cyber incident could result in the loss of data and serious operational interruption. The District had three policies that detail the proper usage of IT assets. The polices are not consistent and seven of 13 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

Liberty Central School District – Information Technology (2022M-73)

… use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially … is increased. Establish adequate information technology (IT) contracts with the District’s vendors. As a result, the … the District may pay for duplicated services. Ensure the IT contingency plan was kept up to date. As a result, in the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!