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Town of Wells – Records and Reports (2024M-59)
… of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial … Town of Wells Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Website Accessibility
… of MS-PowerPoint to view MS-PowerPoint files. WinZip Zip files are single files, sometimes called "archives", that … one or more compressed files. Files with this extension (.zip) require the WinZip to open and extract them. …
https://www.osc.ny.gov/help/website-accessibilitySullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… purpose of our audit was to examine the central business office’s (CBO) internal controls over the cash disbursements … Board of Cooperative Educational Services Central Business Office Internal Controls 2015M331 …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeState Agencies Bulletin No. 304
… are not an employee's most current effective dated row for a particular general deduction will be purged. Using this … all of an employee's most current effective dated rows for all general deduction codes, whether end dated or not, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Background The Carthage-West Carthage Water Pollution Control Facility provides waste treatment to the Villages of … CarthageWest Carthage Water Pollution Control Facility Cash Disbursements 2015M35 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… payments made by the Town of Roxbury (Town) officials to certain not-for-profit organizations were appropriate … Findings We reviewed the 25 payments Town officials made to not-for-profit organizations, totaling $33,760. Officials … As a result, neither Town officials nor we can assure taxpayers that these payments were appropriate and not …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 20 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 35 total … Key Recommendation Village officials should continue to monitor the completion of annual SHP Training by all … agreed with our recommendation and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Tompkins County Development Corporation – Board Oversight (2021M-7)
… the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations. Key … but was unaware that its policy covered the calculation of the administrative fee. As a result, an administrative fee of $88,815 was collected even though only $1,000 should have …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… - pdf] Audit Objective Determine whether the Town Assessor is properly administering select real property tax … all applications are complete and supporting documentation is provided before granting exemptions. Annually verify … Determine whether the Town Assessor is properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… They did not establish comprehensive written procedures for managing network user accounts. Forty-eight network user … Recommendations Establish comprehensive written procedures for managing network user accounts. Regularly review enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userLake George Central School District - Purchasing (2018M-167)
… Lake George Central School District Purchasing 2018M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Pocantico Hills Central School District - Procurement (2018M-187)
… exceptions which we discussed with District officials, all providers were chosen through competitive methods. We tested all purchases that required three written quotes totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
Berlin Central School District Vehicle Fuel Inventory 2018M02
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… 2014 through May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and water resources, the improvement of water quality, … Tompkins County Soil and Water Conservation District Agriculture …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalChester Union Free School District – Information Technology (2021M-107)
… acceptable use policy (AUP) by reviewing computer website history logs for appropriateness. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Belleville-Henderson Central School District - Information Technology (2019M-128)
… and loss. Key Findings District officials did not provide IT security awareness training to all employees. District … private and sensitive information. The District did not have a disaster recovery plan. Sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… fire protection services to the Village of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m