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Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and … provided inaccurate and unsubstantiated information to the Board. The Board has not ensured the maximum occupancy … scanned for viruses and other malware with up-to-date antivirus software, and ensure that any detected malware …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technology

Town of Dix – Justice Court Operations (2022M-06)

… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … . Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06

Village of Watkins Glen – Justice Court Operations (2021M-146)

… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146

North Shore Public Library – Financial Condition (2013M-344)

… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period … 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library officials have maintained a … or a comparison of actual revenues and expenditures to budget amounts. Key Recommendations Develop a policy that …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the … reconciliations. The Supervisor allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Thurston Fire Company – Board Oversight (2016M-429)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … was made by members of the finance committee prior to payment. The finance committee did not complete an annual … for receipts and procedures for monitoring credit card use to promote accountability and responsibility and the …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Town of Lisbon – Financial Condition (2012M-202)

… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition … 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202

Andes Central School District – Financial Management (2013M-250)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School … in 2011-12, their unreserved fund balance increased to almost 20 percent of the following year’s budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

Village of Penn Yan – Water Operations (2013M-104)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations … June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104

Village of Depew – Internal Controls Over Capital Projects (2013M-29)

… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … The Administrator did not maintain capital project records in a manner that readily provides information about actual …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29

Erie County Probation Department – Restitution Payments (S9-20-11)

… report - pdf ] Audit Objective Determine whether the Erie County (County) Probation Department (Department) officials … comment to the County’s response. … Determine whether the Erie County County Probation Department Department officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

Town of Oyster Bay - Financial Condition Management (2020M-74)

… plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key … Develop a comprehensive written multiyear financial plan and written policies establishing reasonable fund …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s funding and use. As a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments

… in Cyber," highlighting the critical roles that all people play in cybersecurity. The trainings include: Cybersecurity …

https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governments

Indian River Central School District – Financial Condition Management (2022M-92)

… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Lewis County – Purchase Cards (2024M-41)

… system that showed the department heads’ approval prior to the purchases being made. Although the County’s … risk. Key Recommendations Approve online purchases prior to the purchases being made. Obtain verbal/written quotes, … procurement policy. Do not allow the purchase card vendor to directly withdraw monthly payments from the County’s bank …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

Panama Central School District – Procurement (2024M-73)

… requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that District funds were used to procure goods and services in a prudent and economical … officials delegated their procurement responsibilities to other individuals and did not ensure these individuals …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73