Search
Town of Newfane – Supervisor's Financial Records (2017M-7)
… totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains unpaid. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Lancaster - Information Technology (2018M-114)
… complete report - pdf] Audit Objective Determine whether the Board ensured Information Technology (IT) assets were … with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not maintain … were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Opinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 92-37
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … Comptroller for approval. Subdivision 1 of section 173, on the other hand, provides that certified copies of a town …
https://www.osc.ny.gov/legal-opinions/opinion-92-37City of Tonawanda - Information Technology (2018M-146)
… Determine whether the Common Council (Council) ensured information technology (IT) assets were properly safeguarded. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingVillage of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the … of a certified public accountant or public accountant to conduct the audit. Issue duplicate receipts where no other …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63City of Hornell – Information Technology (2017M-293)
… The Council and City officials did not develop adequate information technology (IT) policies and procedures to address acceptable …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Village of Nissequogue – Information Technology (2015M-31)
… Key Findings Village officials have not designated an information technology (IT) administrator who is independent of the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information Technology (IT) controls … Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking … and ensure that someone who does not have the ability to make transfers performs timely bank reconciliations. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Lake Luzerne – Procurement (2022M-95)
… [read complete report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95State Agencies Bulletin No. 874
… accompany paychecks and direct deposit advice statements on the payday following agency receipt of the leaflets OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/874-benefits-irs-e-fileCampbell-Savona Central School District – Student State Aid (2024M-79)
… officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the District for four special education students. $8,777 in potential State aid was not properly claimed for five …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Town of Ithaca – Information Technology (2017M-52)
… wireless security, mobile computing and storage devices or online banking. Town employees did not receive sufficient IT … security, mobile computing and storage devices and online banking. Require that all staff receive formal IT …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Controls Over Vehicle Use and Transportation-Related Expenses
… contract (Contract), negotiated and entered into on behalf of the State by the Office of General Services, for … private repair shops for parts and/or service, depending on the vehicle type and service needed. As of March 2020, the … private repair shops. Instead, officials rely on the Contractor to monitor service costs and are likely not …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesCity of Mount Vernon – Payroll (2014M-347)
… were approximately $96 million, of which approximately $80 million was attributed to payroll and related benefits. …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347CUNY Bulletin No. CU-492
… employees with health insurance coverage Effective Date(s) Effective for paychecks dated July 24, 2014 OSC Actions … health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-492-city-new-york-health-insurance-rate-changesVillage of Islandia – Information Technology (2021M-100)
… corrective action. Appendix B includes our comments on issues raised in the Village’s response letter. … …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight activities for the period June 1, 2011, … 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242City of Johnstown – Information Technology (2020M-127)
… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127