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Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Kortright – Financial Management (2016M-397)
… 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the use of these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the period January … and storage devices and online banking. Require that all staff receive formal IT security and awareness training …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Greene – Budget Practices (2016M-409)
… Town officials have not developed long-term financial and capital plans. Key Recommendations Develop and adopt budgets … needs. Develop comprehensive multiyear financial and capital plans. … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Fulton – Justice Court Operations (2017M-6)
… through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of … maintains a Justice Court with one appointed Justice, is governed by an elected five-member Town Board. The Court … updated to reflect the bail returned to defendants and is overstated by $4,775. The former Justice did not deposit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Cambria Housing Authority – Financial Management (2015M-316)
… to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. … five-member Board of Directors. Operating expenditures for 2014 totaled approximately $91,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify or … added another project phase totaling approximately $1.2 million and completed $149,000 in additional work that were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Hempstead – Compensatory Time (2021M-64)
… [ read complete report - pdf ] Audit Objective Determine whether Town of … (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Tully Central School District – Network Access Controls (2021M-138)
… to determine whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… 5, 2016. Background The U-Crest Fire District #4 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected … federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure … supporting documentation and approvals were obtained. The Chamberlain did not maintain custody of the FFI tax … solely responsible for disbursing, recording and reporting all transactions related to FFI tax money. The Fire Chief …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… being assessed. Implement sufficient compensating controls to minimize the risks associated with the lack of segregation … within the Treasurer’s office. Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be documented and retained. Perform required annual …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Overview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for … continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures that … no computer system can be expected to operate perfectly at all times, unplanned service interruptions are inevitable. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… complete report - pdf] Audit Objective Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine … include the appropriate supporting documentation. Audit all payments to ensure they are District obligations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… receipts and disbursements. Key Findings Controls are inadequate over receipts and disbursements because the … by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBelfast Central School District – Reserve Funds (2021M-135)
… [ read complete report - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education (Board) and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
Town of Callicoon Cash Receipts and Disbursements 2013M16
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16