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Peconic Bay Community Preservation Fund (2023-MR-1)
… Towns: East Hampton , Riverhead , Shelter Island , Southampton , and Southold . Audit Objective Determine … the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… 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 the 917 disbursements totaling $105 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Area #6 – Patch Management – Information Technology Governance
… bug fix, new hardware driver installation or an update to address new issues, such as security or stability … and computers have an increased risk of vulnerability to viruses and other problems because known problems with … are aware of these potential weaknesses, they can look for and exploit unpatched software. Additionally, when …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementVillage of Greene – Investment Program (2023M-112)
… more than earned. Officials did not: Prepare monthly cash flow forecasts to estimate funds available for …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school year. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Corning City School District – Claims Auditing (2023M-105)
… determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire … audit hamlin morton walker fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Clarendon Fire Company – Financial Activities (2023M-50)
… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Lake Luzerne – Payroll (2022M-98)
… were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Village of Solvay – Financial Management (2023M-49)
… condition. Key Findings The Board and Village officials did not develop a budget for the electric fund and adequately … declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate …
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)
… the audit period. Key Findings District officials did not always appropriately track or inventory IT assets or … We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not …
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)
… Village officials have not designated a financial software administrator who is independent of financial recordkeeping. … Village officials have not restricted users’ access to the financial system based on employee job … data. Key Recommendations Designate an individual as the administrator of the financial software who does not perform …
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
… information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …
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)
… businesses’ job performance and tax exemptions. Officials did not obtain required documentation to support project … job performance information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringSaratoga County Probation Department – Restitution Payments (S9-20-12)
… 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/saratoga-county-probation-department-restitution-payments-s9-20-12Town of Greenfield – Golf Course Collections (2021M-133)
… in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, checks and credit card … recorded and remitted in a timely manner. The Board did not perform the required annual golf course collections …
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)
… by the Supervisor’s bookkeeper, and the Justice’s clerk without sufficient oversight from the Supervisor and Justice, respectively. The Clerk also performed all aspects of collecting and recording … records maintained by the Supervisor, Justice, and Clerk. …
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)
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m