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Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department … April 21, 2017. Background The Town of Colden is located in Erie County and has approximately 3,200 residents. The … soliciting bids or quotes as required, which resulted in the Town paying $8,800 more than necessary for a dump …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Village of Afton – Board Oversight (2018M-28)
… balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings … Ensure that all system users are properly charged for water use and penalties. … Village of Afton Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Otsego County – Cost of Temporary Housing (2015M-97)
… The County of Otsego is located in Central New York State and has approximately 62,000 residents. The County is … provides temporary housing for eligible individuals and families, for which the program cost in 2013 and 2014 totaled almost $1.9 million. Key Findings County …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mPine City Fire District No. 1 – Board Oversight (2017M-166)
… Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166City of Geneva – Financial Management (2015M-105)
… Background The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common Council is the legislative and governing body. Budgeted appropriations for 2015 total … or prior year amounts when producing budgets for 2012-14, and the Council, therefore, adopted unrealistic budgets. Fund …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual rate of inflation …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… Recommendations Maintain and periodically evaluate a list of authorized network user accounts and notify the IT vendor … using service requests to disable network user accounts of former employees and other users that are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userVillage of Sylvan Beach – Board Oversight (2013M-34)
… oversight responsibilities because it did not audit each claim listed on the abstracts. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Penn Yan Central School District – Network Access Controls (2021M-79)
… whether they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded user accounts and six … with unnecessary administrator permissions. Enter into a service level agreement (SLA) with the District’s … provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Town of Hume – Financial Management (2014M-333)
… Background The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2015 total … less than $40,500 as of December 31, 2013. The Supervisor and the Board did not use prior years’ budget-versus-actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Rush – Board Oversight (2014M-193)
The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2012 through April 30 2014
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… annual audit of the FFA records is completed as required by regulations. Ensure cash receipts and disbursements are supported by adequate documentation. Discontinue the use of debit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Great Valley – Town Clerk (2014M-29)
… County, has a population of approximately 1,970 and is governed by an elected five-member Board. Budgeted general and highway fund appropriations for 2013 totaled … did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all collections or remit …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Unified Court System Bulletin No. UCS-20
… USC long term care insurance Affected Employees Employees in the 86 and CT bargaining units in the Unified Court System Effective Date September 15, 1999 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtTown of Grand Island - Information Technology (2019M-34)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design and implement procedures to monitor Internet usage for CUP compliance. Periodically … review the inventory of IT assets and expand it to include software and data. Ensure that all necessary Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Glens Falls City School District - Financial Management (2019M-12)
… fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… . We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed … lacked receipt acknowledgments but never reported these to the Board. Key Recommendations Perform a thorough, deliberate and independent audit in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… internal controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which is governed by a five-member Authority Board appointed by the … Key Recommendations Ensure liquid/slush trucked-in waste is accurately measured and billed properly. Evaluate the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434