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Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)

… Establish written project approval and monitoring policies or procedures. Key Recommendations Establish measurable …

https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m

Town of Washington – Information Technology (2013M-164)

… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77

Town of Vestal – Capital Acquisitions (2013M-78)

… through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an elected five-member Town Board comprising … reserve funds. Ensure that the long-term capital planning is integrated into the budgetary process. … Town of Vestal …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

Data Sources – 2022 Financial Condition Report

… Center for the Study of Education Policy, Illinois State University City of New York Department of Correction … Protection Agency U.S. Federal Highway Administration   … List of data sources …

https://www.osc.ny.gov/reports/finance/2022-fcr/data-sources

East Rochester Union Free School District – Procurement (2022M-56)

… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … document that they properly sought required competition for 18 purchases as follows: Seven purchases totaling … written policies and clear and consistent regulations for procurements not subject to competitive bidding, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… through August 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. The City is governed by an elected Mayor and an elected five-member …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Weedsport Central School District – Procurement and Claims Audit (2021M-199)

… policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting … District’s procurement policy when purchasing goods and services. Also, claims did not have adequate supporting … did not seek competition for the District’s external audit services, as required. 23 claims totaling $49,478 were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

Determine whether Town of Southold Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Peconic Bay Community Preservation Fund (2023-MR-1)

… were proper and supported, and debt service payments were for legitimate CPF purposes and properly allocated.  However, … did not:  Record dates CPF collections were received for seven out of 27 CPF collections. Deposit nine CPF …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

Determine whether Town of East Hampton Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

Schenectady City School District – Math Workbook Inventory (2023M-65)

… written procedures on how workbooks should  be accounted for and how the inventory should be monitored.  Officials did … inventory procedures.  Evaluate available workbooks in storage before ordering workbooks for the next school year. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Corning City School District – Claims Auditing (2023M-105)

… have audited these claims.  The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases … receipts and conference approval forms. Ensure all claims for GST BOCES service charges are independently audited. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105

Village of Greene – Investment Program (2023M-112)

… the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Village of Ellenville – Information Technology (2014M-278)

… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278

Controls Over Cash Advance Accounts (Follow-Up)

… Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business …

https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-follow

Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)

… in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (2010-S-60). Background Our initial … that these practices cost Metro-North $991,208 in overtime and $216,128 n regular pay, and enriched certain staff and …

https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-follow

State Agencies Bulletin No. 1040

… Purpose To inform agencies of the elimination of Advanced Earned … appearing on the Tax 113 Control-D report Effective Date(s) Administration paychecks dated January 5, 2011 … insert a row on the employee Federal Tax Data page and change the Earned Income Credit field by checking the “Not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitc

Village of Pelham – Information Technology (2016M-410)

… Purpose of Audit The purpose of our audit was to determine whether Village … through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and … service provider identifying the specific services to be provided or the vendor’s responsibilities. Key …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410