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

… which can result in higher than necessary real property tax levies. Key Recommendations Adopt a comprehensive written …

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

Village 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-100

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

… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …

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 victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

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

Franklin County Probation Department – Restitution Payments (S9-20-13)

… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments promptly and appropriately. As a … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

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

… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …

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

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

… SLCIDA officials did not: Establish adequate procedures to ensure the reliability of job information. They did not … capital investment information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop procedures to ensure current employment information provided in project …

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

Town of New Lisbon – Financial Oversight (2013M-12)

… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population … Town of New Lisbon Financial Oversight 2013M12 …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Cincinnatus Central School District – Procurement (2021M-111)

… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

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

… officials did not adequately monitor gasoline credit card purchases. Key Recommendations Develop and adopt … invoices or receipts be attached to gasoline credit card claims when they are submitted for approval. …

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

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Village of Hancock – Insurance Withholdings (2022M-108)

… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. Two retirees overpaid a total of …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Sodus Central School District – Software Management (2022M-64)

… software applications on 17 different computers. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… Purpose of Audit The purpose of our audit was to review various selected financial operations and the … purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. … The purpose of our audit was to review various selected financial operations and the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

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 … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

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

… of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT … (officials) did not adequately configure network and computer user access controls. In addition to sensitive IT … written IT security policies and procedures and ensure computer users receive comprehensive IT security awareness …

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