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Village of Islandia – Information Technology (2021M-100)
Determine whether Village of Islandia Village officials ensured information technology IT assets were adequately protected from unauthorized access use and loss
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Saratoga County Probation Department – Restitution Payments (S9-20-12)
… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … violated the court order or disburse victim restitution payments appropriately. As a result, some victims may never receive the payments to which they are entitled. Officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … violated the court order or disburse victim restitution payments appropriately. As a result, some victims may not receive the payments to which they are entitled. Officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Franklin County Probation Department – Restitution Payments (S9-20-13)
… outstanding checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town 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 … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of New Lisbon – Financial Oversight (2013M-12)
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-12Cincinnatus 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Manorville Fire District – Board Oversight and Fuel (2016M-411)
… distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Baldwinsville Central School District – Fuel Inventory (2022M-106)
… safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only used for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Genesee Community Charter School Revenue Billing and Collection 2013M61 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Binghamton 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-87Village of Hancock – Insurance Withholdings (2022M-108)
… employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. … Key Recommendations Provide oversight over the Clerk and Deputy to ensure the withholdings are calculated correctly …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Sodus Central School District – Software Management (2022M-64)
… [read complete report – pdf] Audit Objective Determine whether Sodus Central School … on their computers without authorization. Of 134 software applications that we reviewed, only three (2 percent) were … business purpose, including eight unauthorized software applications on 17 different computers. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… selected financial operations and the Justice Court for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $891,816 for the general, highway and water funds. Key Findings … selected financial operations and the Justice Court for the period January 1 2013 through August 31 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Who 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-responsibleTown of Urbana – Access Controls (2022M-4)
… report - pdf] Audit Objective Determine whether Town of Urbana (Town) officials properly configured network and … key to securing user access controls to minimize the risk of data loss. Provide IT security awareness training. … needs and expectations and the roles and responsibilities of all parties. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Overtime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must be at a greater rate than one's regular rate … Overtime pay is pay for additional hours worked beyond regular scheduled hours …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation