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Town of Knox – Town Clerk (2020M-72)

… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

… after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program … documentation are retained. Town officials agreed with our findings and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Town of Lincoln - Disbursements (2022M-198)

… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted an information technology … District officials did not adequately manage network user accounts or develop and adopt an IT contingency plan. In …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Town of Butternuts – Disbursements (2021M-62)

… of the disbursement process. Key Findings The Board did not provide adequate oversight of the disbursement … allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Liberty Central School District – Information Technology (2022M-73)

… and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings The … officials did not adequately safeguard computerized data from unauthorized use, access and loss. In addition to … be able to restore critical IT systems, applications or data timely. Provide users with comprehensive IT security …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Portville Central School District - Cafeteria Collections (2018M-244)

… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244

Town of Queensbury - Information Technology (2018M-224)

Determine whether officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224

Red Hook Central School District – Follow Up (2007M-66-F)

… to assess the District’s progress, as of August 1, 2013, in implementing our recommendations in the audit report released in July 2007. Background The Red Hook School District is located in Dutchess and Columbia counties. The District is governed by the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-f

Justice Court Fund - Town and Village Court Revenue Report Data Description

… reports submitted by town and village justices Justice Court Fund system processing of monthly justice reports Period Generally, December through November (report months processed in the calendar year) Prior year … Complex set of State Statutes Uniform Justice Court Act §2021 Local laws …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-description

City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)

… analyses for proposed projects were developed before project approval. Annual project status reports were submitted in a timely manner. Annual assessments of progress toward achieving project goals were performed. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislative

Retirement System Membership – State Police Plan

… For police officers and paid firefighters working for New York … employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. … member and officer of the New York State Division of State Police, which falls under New York State’s Executive …

https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membership

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. Regularly review … and procedures. Properly prepare budgets and present them to the membership and the Towns annually. Review and approve …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

Town of Sanford – Claims Audit Process (2021M-189)

… ensure all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may have saved … the Board, and only audited and approved claims are listed on abstracts of audited claims. Periodically compare prices …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Franklin County Probation Department – Restitution Payments (S9-20-13)

… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments promptly and appropriately. As a … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3