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Town of North East – Internal Controls Over Information Technology (2013M-31)

… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

East Islip Union Free School District - Financial Condition Management (2020M-24)

… action. Appendix B contains our comment on an issue raised in the District response. … Determine whether the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… before approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … Establish adequate procedures to ensure the reliability of job information. They did not verify the number of current employees for six of the 10 proposed projects we …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… [ read complete report - pdf ] Audit Objective Determine whether the South … Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Tier 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-option

Bayport Fire District – Credit Card Use (2016M-394)

… of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …

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

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Lynbrook Union Free School District – Purchasing (2022M-17)

… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Town of Urbana – Access Controls (2022M-4)

… report - pdf] Audit Objective Determine whether Town of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town officials … areas key to securing user access controls to minimize the risk of data loss. Provide IT security awareness …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

Town of Groveland – Fiscal Oversight (2014M-285)

… oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 for the general and highway funds total approximately $1.1 …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Reporting Workers' Compensation Benefits – Legacy Reporting

… compensation benefits can be paid to your employees in three different ways. How your employees are paid those …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2015 … District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… station cash receipts policy that communicates the duties, records and procedures required for ensuring that the …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the … audit the Supervisor’s records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … 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-responsible

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94