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Germantown Fire District – Board Oversight (2014M-166)
… March 4, 2014. Background The Germantown Fire District is a district corporation of the State, distinct and separate … expectations for managing District resources, there is an increased risk of abuse. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. Background Dutchess County (County) has approximately 297,000 residents, 20 towns, eight … Dutchess County Financial Condition 2013M370 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Greece – Information Technology (2017M-145)
… recovery plan. Town officials did not have a comprehensive hardware inventory, and IT staff did not maintain a … essential personnel. Maintain complete and comprehensive hardware and software inventories. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and maintains a … of services for the benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… is within the Town’s borders. The Town, which is governed by an elected five-member Town Board, has a population of … sewer fund and water districts 2, 3, 4 and 5 increased by $1.4 million during the audit period due to inadequate …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Franklin – Financial Condition (2018M-8)
… Key Findings Since 2014, the town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town Supervisor did not … Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for recurring …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Hornell – Information Technology (2017M-293)
… 8,500. The City is governed by a 10-member City Council. Budgeted appropriations for the 2017-18 fiscal year total approximately $13 million. Key Findings The Council and City officials did not develop adequate … IT security awareness training for City employees. The Council did not develop a disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of New Hartford – Procurement (2017M-149)
… a population of approximately 22,100. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Document emergency and sole source purchases as required by the procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149North Warren Central School District – Financial Condition Management (2017M-197)
… appropriations by approximately $2.9 million or 6 percent from 2013-14 through 2016-17. Unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mSouth Glens Falls Central School District – Access Rights (2012M-257)
… 1, 2011, to September 30, 2012. Background The South Glens Falls Central School District is located in Saratoga County. The District … South Glens Falls Central School District Access Rights 2012M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Jefferson Central School District – Fund Balances (2015M-236)
… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … Orange County, and provides high school education to approximately 60 students. The School is governed by a … financial records and reports are prepared and presented to the Board and establish policies and procedures that …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsBarker Central School District – Purchasing (2016M-208)
… one school with approximately 800 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Saratoga County – County Bridge Maintenance (S9-13-7)
… approximately 220,000 residents. The County is governed by a 23-member Board of Supervisors. The County’s budgeted … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine … Recommendation Record and monitor repairs and maintenance by bridge. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… by an elected five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. … Village claims or formally appoint a claims auditor or a committee to fulfill the claims audit function. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Ithaca – Information Technology (2017M-52)
… does not address password security, wireless security, mobile computing and storage devices or online banking. Town … IT policy to address password security, wireless security, mobile computing and storage devices and online banking. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Budgeted appropriations … that were not set up to properly account for transactions by individual funds. The Supervisor did not prepare accurate, … programs to process the Town's financial transactions by combining the functions into one program. Provide monthly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13