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

… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …

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

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not … records. Ensure loan repayments are properly accounted for, received and deposited in a timely manner and late fees …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Contract Advisory No. 29

… Documents Submission System (EDSS) has launched a new function that allows agencies, that have been authorized … contract transactions, amendment transactions, Contract Reporter Exemption Requests (CRER), purchase order … of the Hosted agency. Host/Hosted Agency must submit a New York State Office of the State Comptroller Electronic …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agency

Cazenovia Central School District – Financial Condition (2015M-327)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District operates three …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Accounts Payable Advisory No. 15

… head or authorizing designee approving those individuals. For more information on Voucher Authorizers, see the Guide to … Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers

Henry Johnson Charter School – Financial Operations (2014M-214)

… the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, … contract does not describe in detail the services that the Foundation will provide. The compact contract is not … how the quality of services provided will be measured. The Foundation’s fee structure does not appear to be reasonable …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

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

… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …

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

Village of Old Westbury – Justice Court (2017M-64)

… 4,670 residents. The Village has an elected Village Justice and two appointed Acting Justices who preside over … moneys were not deposited into the bank accounts of each Justice or into a joint bail account but instead were …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Fallsburg Central School District – Financial Condition (2014M-33)

… is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Town of Kirkwood – Justice Court Operations (2016M-414)

… audit was to review the internal controls over the Justice Court's financial activity for the period January 1, 2015 … of all bail amounts from the list of liabilities to the case files. Key Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly investigate and resolve any …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… July 1, 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

General Brown Central School District – Financial Condition (2014M-216)

… Purpose of Audit The purpose of our audit was to examine the … The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

Area #6 – Patch Management – Information Technology Governance

… are aware of these potential weaknesses, they can look for and exploit unpatched software. Additionally, when … technical support or bug and security fixes (patches) for those versions. Without ongoing updates, security …

https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-management

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

… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …

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)

… report – pdf] We also issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter … the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported …

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)

… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured the CPF …

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

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

… whether Village of Greene (Village) officials developed and managed a comprehensive investment program. Key Findings … $5,800 from money on deposit in the Village’s checking and savings accounts, which had an average daily balance of … Develop written investment program procedures and annually review the investment policy Consider all four …

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