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Town of Minetto – Information Technology (2022M-9)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: … and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … Make intact and timely deposits. Secure collections prior to being deposited. Maintain all records, books and papers …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project (Project). Key Findings … City properly planned and monitored the Joint Sewage Treatment Facility Capital Project Project …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Owasco – Highway Department (2020M-128)
… officials adequately oversaw highway purchasing, planning and interfund charges. Key Findings Town officials did not adequately oversee highway purchasing, planning and interfund charges. We found 596 highway claims totaling … 599 claims totaling $356,815 did not have an approved PO; and 234 claims totaling $96,900 did not have documentation to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128South Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Brighton Memorial Library – Board Oversight (2015M-116)
… 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Alexandria Central School District – Financial Condition Management (2020M-109)
… report - pdf ] Audit Objective Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition. … District officials did not adopt reasonable budgets and adequately manage financial condition during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Sidney Central School District - Financial Management (2019M-243)
… After adding back unused appropriated fund balances each year and the excessive tax certiorari reserve balance as of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Village of Dering Harbor – Board Oversight (2020M-29)
… financial operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Stafford – Capital Projects (2024M-17)
… firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of … a taxpayer equity issue when a portion of the costs to construct water districts was paid for by taxpayers not … records or prepare monthly itemized capital project budget-to-actual reports for the Board. Include eligible …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Elmsford Union Free School District – IT Asset Management (S9-22-9)
… IT assets to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9X.4 Overview – X. Guide to Vendor/Customer Management
… Vendor File has its own vendor record. It is important all information on the vendor record is correct to ensure … must update and/or correct their information through the New York State Vendor Self-Service Portal at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… - pdf ] Audit Objective Determine whether the Tompkins County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to … Determine whether the Tompkins County Industrial Development Agency TCIDA Board of Directors Board evaluated projects prior to approval …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringVillage of Islandia – Information Technology (2021M-100)
… Officials did not: Adopt breach notification, password and mobile and removable device IT policies or implement a …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Data Sources – 2021 Financial Condition Report
… List of data sources …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Greenfield – Golf Course Collections (2021M-133)
… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course … Determine whether Town of Greenfield Town golf course collections were properly …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133