Search
Sullivan County – Time and Attendance (2017M-55)
… Purpose of Audit The purpose of our audit was to review controls over the … October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Olive - Accrued Leave and Information Technology (2019M-84)
… bargaining agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key … Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for the use of … compensatory time. Design and implement procedures to monitor the use of IT resources, including personal use …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… employment. 1 Tiers 1, 2, 3 and 5 If you are covered by the Age 60 Retirement Plan, you can begin receiving your … benefit when you reach age 60. If you are covered by the Age 55 Retirement Plan, you can begin receiving your …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money to unrestricted general fund balance. Properly analyze cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board … whether the Board adopted adequate policies and procedures to safeguard the Town’s information technology (IT) resources …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Introduction – Information Technology Contingency Planning
… of an unplanned IT disruption involving the corruption or loss of data or other computer resources from human error, malware or hardware failure, for example, could significantly curtail …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionBOCES Milk Bidding (2018-MS-2)
… Educational Services (BOCES) milk bidding practices foster competition. Key Findings Milk bidding practices used generally resulted in receiving multiple bids for participating school districts … (15 percent) on fat free chocolate milk half pints in 2016-17, in places where it was not used to maximize …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
Cattaraugus County Onoville Marina and Probation Department 2018M32
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
school BayportBlue Point audit nonstudent network user accounts
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userDeRuyter Central School District - Information Technology (2019M-175)
… District computers. Provide IT security awareness training to employees. Restrict user permissions to the network and the student information system software … network and SIS user permissions to ensure users only have the permissions needed for their job duties and disable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Town of Clarkson - Justice Court Operations (2018M-57)
… collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did not … were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… [read complete report - pdf] Audit Objective Determine if the District adequately accounts for and safeguards its … to fuel usage records. Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate … fuel inventory and delivery records are maintained on a daily basis. Mileage records are compared to vehicle fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02West Buffalo Charter School - Payroll (2018M-72)
… School officials did not update employee salaries included in offer of employment letters when salary changes were made. … guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did not perform his duties in accordance with … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Panama Central School District – Financial Management (2016M-271)
… Purpose of Audit The purpose of our audit was to review the District’s … complies with the statutory limit and develop a plan to use the surplus funds to benefit residents. … Panama …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … expenditures and other fees that could have been used to fund other District needs. Key Recommendation Issue RANs only when the District needs to improve short-term cash flow. … GreenburghGraham Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the Facility’s financial … Water Pollution Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is overseen by a seven-member Board. Budgeted appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over … approximately $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or … Recommendations Review and update policies and procedures to govern travel and credit card use. Ensure that STE …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165City of Elmira – Financial Condition (2017M-90)
… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Moravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183