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Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT asset inventory records. Key Recommendations Establish … provide adequate training to users. Periodically update the IT asset inventory. BOCES officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andVillage of Sagaponack – Claims Processing (2017M-124)
… audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. … in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is governed by … fiscal year totaled $850,659. Key Findings The Board does not review each claim to determine if the claims are …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period … properties that were sold. Key Recommendations Review all property tax exemptions on an annual basis to verify that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Randolph – Justice Court Operations (2021M-76)
… deposited, disbursed and reported all fines and fees in a timely manner. Key Findings The Justice accurately … recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or that all disposed of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76State Agencies Bulletin No. 1950
… affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on 04/01/2019, which provides for dollar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsPort Byron Central School District – Network User Accounts (2021M-119)
… officials did not establish written policies or procedures to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Establish written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Medina Central School District - Capital Projects (2019M-163)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital project … pricing or obtain alternative proposals or quotations for Project purchases. The Board did not always approve …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Village of Bloomingburg - Financial Operations (2019M-246)
… whether the Board provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports. Key Findings The Board … records and reports. The Treasurer did not provide regular financial reports to the Board or maintain adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246State Agencies Bulletin No. 1982
… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. … will be $423.71 per year. Effective Dates Effective for all 2022 paychecks beginning January 5, 2022. Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseCity of Norwich - Emergency Medical Services Billing (2019M-112)
… emergency medical services (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting … this equates to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the … in unrecoverable costs. Key Recommendations Ensure that all services provided are billed appropriately in accordance …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Charlotte Valley Central School District - Information Technology (2019M-27)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Suffern Central School District - Financial Condition (2019M-145)
… five years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the … if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Village of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17State Comptroller DiNapoli Releases Municipal Audit
… Thomas P. DiNapoli today announced the following local government audit has been issued. Jefferson County Industrial … project applications. Find out how your government money is spent at Open Book New York . Track municipal spending, … 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditTown of Rushford - Procurement (2020M-43)
… proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy does not require … Revise the procurement policy or adopt written procedures to specify documentation requirements, including the … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether goods and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Library that was established by a special act of the State Legislature in 1962, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lockport Public Library – Claims Processing (2015M-192)
… 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its charter … of Regents of the New York State Education Department in 1893. The Library is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and … July 1, 2014 through May 18, 2016. Background The purpose of our audit was to review the School's procurement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-services