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Harford Fire District – Records and Reports (2016M-170)
… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… from 2014 through 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by … Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or … reducing property taxes. Adopt reasonable budget estimates for appropriations. Establish leave benefits by an employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsIX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or CFDA) ASAP … for Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… operations for the period January 1, 2012 through March 25, 2014. Background The Oakfield Fire Department is located …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Area #6 – Patch Management – Information Technology Governance
… can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such as security or stability problems. If … previously discovered and are well known by attackers. Code to exploit some of those vulnerabilities is freely …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210East Meadow Union Free School District – Financial Condition (2015M-332)
… Background The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The … operates nine schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. … in the appropriation of unrestricted fund balance that is not needed to fund operations. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Cazenovia Central School District – Financial Condition (2015M-327)
… is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… loan fund program and was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans … assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan … Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are properly accounted for, …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingVillage of Islandia – Information Technology (2021M-100)
… adequately protected from unauthorized access, use and loss. Key Findings Village officials did not ensure IT assets … adequately protected from unauthorized access, use and loss. Officials did not: Adopt breach notification, password … were adequately protected from unauthorized access use and loss …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Danby – Town Clerk (2022M-08)
… manner. The Clerks: Did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Elmsford Union Free School District – IT Asset Management (S9-22-9)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not always …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of Stafford – Capital Projects (2024M-17)
… Board (Board) properly authorized and monitored capital project activity. Key Findings The Board did not properly authorize and monitor capital project activity. Because the Board relied on an engineering … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Clarendon Fire Company – Financial Activities (2023M-50)
… were not reported to the Board, as required. Credit card payments, totaling $24,552, were not properly supported, … recorded, or reported. The Treasurer paid credit card bills late . As a result, the Company incurred late … event and hall rental activity and ensure credit card charges are supported by itemized receipts and invoices, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire … purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform a proper … Wallkill Fire District Inappropriate Payments and Purchase 2015M39 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… for net tax exemptions with appropriate and measurable goals. Officials monitored projects to ensure goals were met and the Board took action when goals were not met. Key Findings The City of Albany …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Edgemont Union Free School District – Information Technology (2024M-37)
… the District had an increased risk of unauthorized access to and use of the network and could potentially lose … Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The … Ensure that written procedures for disabling network user account access are implemented and followed. Maintain a list …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Vestal Fire Department – Financial Activities (2014M-265)
… January 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of Vestal Fire District which provides fire protection services …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… of honest New Yorkers," DiNapoli said. "We'll stay one step ahead of the schemes used by tax cheats, and look to …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refunds