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Town of Owego - Water Fund Operations (2021M-205)

… resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… promulgated effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, … would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal … date on which the State becomes aware of such change. The notification must include a proposed amendment to the TSA. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Menands Union Free School District – Information Technology (2021M-78)

… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… not follow their procurement policy and seek competition for project related professional services totaling more than …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… 2018. Develop a breach notification policy, as required by New York State Technology Law. Sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

City of Middletown - Information Technology (2018M-235)

… use and online banking. Develop written procedures for managing system access that include periodically …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Oysterponds Union Free School District - Financial Management (2019M-217)

… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Tri-Valley Central School District - Financial Management (2020M-17)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… Recommendations Establish procedures to adequately account for all collections received by the Department and ensure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether Copenhagen …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… governmental administration in the Second Degree for destroying Town records. In December 2020, the …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

Westhill Central School District – Information Technology (2021M-32)

… Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32

Town of Springfield – Accounting Records and Reports (2020M-175)

… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key … initiate corrective action. … Determine whether the Town of Springfields Town Supervisor maintained complete accurate …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175