Search
Area #1 – IT Policy – Information Technology Governance
… covering in IT policies include but are not limited to: Password Security – This should establish expectations for IT administrators configuring password settings and for users selecting passwords. It should communicate current industry standards for password security, and define any requirements related to, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Background The Clifton Park Volunteer Fire Department is a volunteer organization that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … financial procedures to ensure that the informal processes in practice continue to provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overVillage of Afton – Board Oversight (2018M-28)
… 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Nanuet Union Free School District – Payroll (2015M-287)
… of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. … informed decisions. District officials did not provide the payroll clerk with written procedures for processing the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… complete report – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently planned and monitored the pool capital project (Project). Key Findings The Board … Approve an initial detailed Project budget and ensure all actions are documented in the Board meeting minutes. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to … specific dollar thresholds for when RFPs are required and address procedures to be followed when professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalHamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Background The Hamilton Central School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria … to bring the MPLH closer to industry standards. Complete a cost-per-meal analysis and explore methods for increasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionWesthill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The … the District adopted a purchasing policy, the policy did not include guidance for procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Village of Homer – Purchasing and Credit Cards (2017M-112)
… The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Ellicottville Central School District – Purchasing (2014M-177)
… The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. Expenditures for the 2014 … not ensure that certain contract agreements were approved in a timely manner. Key Recommendations Ensure that meeting …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Westfield – Water and Sewer Operations (2014M-209)
… all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Mastic Beach Fire District – Cash Disbursements (2017M-38)
… 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Maryland - Financial Management (2018M-121)
… general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of 2017 expenditures. Over the last three years, conservative … budgeting led to combined overestimated expenditures of $495,000 and underestimated revenues of $226,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices … 1, 2016 through November 2, 2017. Background The Town of Lindley is located in Steuben County. The Town maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Canaan – Board Oversight (2017M-183)
… 31, 2016. Background The Town of Canaan is located in Columbia County and has a population of approximately 1,750. The Town is governed by … tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… once a year. Key Recommendations Ensure that all claims are supported by relevant documents. Ensure that the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andTown of Schaghticoke – Water Operations (2016M-390)
… 30, 2016. Background The Town of Schaghticoke is located in Rensselaer County and has a population of approximately 7,600. The Town, which is … and procedures to provide guidance to employees involved in the billing and collection of water charges. Implement …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s … Free Public Library is a school district library located in Suffolk County and is governed by the Board of Trustees … balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378