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City of Tonawanda - Information Technology (2018M-146)
… Audit Objective Determine whether the Common Council (Council) ensured information technology … (IT) assets were properly safeguarded. Key Findings The Council has not adopted an acceptable use policy or … receive IT security awareness training and that training is provided whenever the IT policies are updated. City …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146City of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought competition when … and Supplies should revise its procurement policy to require City officials to seek competition when contracting for professional …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… action. Appendix B includes our comments on issues raised in the School’s response letter. … Finn Academy An Elmira …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Village of Ballston Spa - Financial Condition (2017M-256)
… records and the Board effectively monitored the Village’s financial condition. Key Findings The Treasurer did not … financial condition. The general fund’s unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cassadaga Valley Central School District - Financial Management (2018M-110)
… fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or reduce … a more comprehensive reserve policy and review reserves to determine whether the balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Jefferson Community College – Procurement (2017M-156)
… system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has an …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Carrollton – Justice Court Operations (2018M-21)
… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over financial activity for … in Broome County. The Company provides fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection contracts. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … and the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Vendor File Advisory No. 1
… on the Vendor File Guidance: Do not enter a DBA name in the Name 1 or Name 2 fields when registering a vendor on …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for collecting and enforcing … and implement Building Department policies and procedures to resolve building code violations. Establish procedures to enforce judgments and pursue fine collection to ensure …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Operational Advisory No. 7
… please update the attached spreadsheet and email it to [email protected] no later than Friday, 10/11/13 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updatePrattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for … did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key … The Board should prepare and present a warrant to the Tax Collector prior to the start of the collection …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Three Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … The Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Veterans Day Message from State Comptroller DiNapoli
… we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts … to protect our freedoms. From the patriots who fought in the Revolutionary War and built our nation to those now stationed in troubled regions around the globe and are protecting us …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliXV.6.B Negative Payroll Balances – XV. End of Year
… as soon as possible. Note: An analysis and the correction of currently charged payroll pools may be necessary by your …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesIntroduction – Information Technology Contingency Planning
… involving the corruption or loss of data or other computer resources from human error, malware or hardware failure, for example, could …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionGloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Red Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75