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Town of Perinton - Financial Management and Information Technology (2017M-232)
… IT policies or provide IT security awareness training to employees. In addition, we communicated sensitive … technology (IT) control weaknesses confidentially to Town officials. Key Recommendations Adopt realistic … comprehensive multiyear financial and capital plans to substantiate reserves. Develop comprehensive IT policies …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Dundee Central School District - Information Technology (2018M-74)
… [read complete report - pdf] Audit Objective Determine whether the Board and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… Objective Determine whether the Fonda-Fultonville Joint Wastewater Board (Board) provided adequate oversight of joint wastewater operations to ensure financial activity was … whether the Board provided adequate oversight of joint wastewater operations to ensure financial activity was …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightTown of Rotterdam – Water Rents (2016M-347)
The purpose of our audit was to review the Towns water rent billing and collection procedures for the period January 1 2015 through June 30 2016
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Glenville – Justice Court Collections (2016M-246)
… over the collection, recording and reporting of receipts for the period January 1, 2015 through April 30, 2016. … collections in 2015 totaled approximately $390,600 for fines, fees and surcharges and $48,000 for bail. Key Finding Court collections were accurately …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of Allen - Town Clerk Fees (2016M-28)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk's financial management practices for … The purpose of our audit was to evaluate the Clerks financial management practices for the …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Credit for Previous or Military Service – State University Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … of your military service. To determine your eligibility and the cost, if any, please write to us. Include your name, retirement registration number, and a copy of your Certificate of Release or Discharge from …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a … duties, and they did not provide adequate oversight of her duties, the Department’s weak control environment was …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is … ($36,915) and financial software support ($19,116). In addition, the City paid another professional service … as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically seek requests …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mTown of Barrington – Financial Management (2017M-103)
… the Board did not perform annual audits of the books and records of officers or employees who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records were not available for public inspection during …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, … provision prohibiting cash advances. The School has a debit card policy, which provides appropriate guidance … advances. Give strong consideration to ending the use of debit cards. If using debit cards is to continue, impose …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsState Agencies Bulletin No. 1223
… York City and Yonkers Withholding Allowance The value of one New York State, New York City and Yonkers Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau … by a special act of the State Legislature in 1970. The Library serves more than 16,000 community members and is …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the … expenditures for the fiscal year ended June 30, 2012 were $1.3 million. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … to provide written periodic financial reports for use in monitoring City financial operations. System users were … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Bolivar – Community Development Block Grant (2013M-353)
… $3,000. In addition, several contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or implement procedures to track CDBG funding and document …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-3532013 Year End Report
… in 2013 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. The Board processes all payments from the Uninsured Employers Fund and the Special Fund for Disability Benefits. Payments from the Second Injury Fund …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportState Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. City of Little Falls – Financial Condition Audit … procedures. As a result, inadequate records and reports were maintained, and the board lacked the financial … announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… expenditures by a total of more than $15 million for fiscal years 2013-14 through 2015-16. The district also … School officials did not obtain the required quotes for six vendors paid $112,611. Although the invoices examined were for appropriate school purposes, when officials do not seek …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0