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Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Elmsford Union Free School District – IT Asset Management (S9-22-9)
… selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm … percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Ellenville – Information Technology (2014M-278)
… computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278X.4 Overview – X. Guide to Vendor/Customer Management
… record is correct to ensure timely and accurate processing of transactions, including purchase orders and payments. … Vendors are responsible for ensuring the accuracy of certain information on their vendor record, including … - Vendor Certifications ). Information on the summary tab of the vendor record is populated by data on the remaining …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewVillage of Islandia – Information Technology (2021M-100)
… (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized … and loss. Key Findings Village officials did not ensure IT assets were adequately protected from unauthorized access, … notification, password and mobile and removable device IT policies or implement a comprehensive IT contingency plan. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings … properly manage or monitor the revolving loan fund program and was unaware inadequate accounting records were … $563,000 because the loans were not properly secured and the recipients had insufficient assets to satisfy the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSaratoga County Probation Department – Restitution Payments (S9-20-12)
… Determine whether the Saratoga County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Town of Greenfield – Golf Course Collections (2021M-133)
… Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner … (golf pro) did not reconcile daily cash, checks and credit card collections to the POS detail to ensure sales were …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town 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-12Data Sources – 2021 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City of New York Department of Correction City University of New York Federal Reserve … List of data sources …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesAlexandria Central School District – Financial Condition Management (2020M-109)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mBrighton Memorial Library – Board Oversight (2015M-116)
… 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Washington – Information Technology (2013M-164)
… may not understand or be prepared to fulfill their legal obligation to notify affected individuals. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… granting, verifying, changing and disabling network user account access. Key Recommendations Evaluate all non-student … verifying, changing and disabling non-student network user account access. Establish and implement a system in which … 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-77Town of Vestal – Capital Acquisitions (2013M-78)
… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, … through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 … primarily issued debt to finance the capital expenditures they approved. As a result, over a ten-year period the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Data Sources – 2022 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City of New York Department of Correction City University of New York College Board … List of data sources …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesEast Rochester Union Free School District – Procurement (2022M-56)
… 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-56Sodus Central School District – Software Management (2022M-64)
… had permissions that allowed the accounts’ users to install software on their computers without authorization. Of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64