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Village of Muttontown - Board Oversight (2018M-251)
… operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through … for 2015-16 through 2017-18. Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Queensbury - Information Technology (2018M-224)
… officials have not: Implemented comprehensive procedures for managing, limiting, securing and monitoring user access. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Village of Canastota - Board Oversight (2018M-256)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of Haverstraw - Financial Condition (2019M-52)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings Town … adopted realistic budgets and took appropriate action to address the reasonableness of fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Farmersville - Town Clerk (2019M-49)
… timely manner. Deposit all Clerk fees within the statutory deadline or sooner if practicable. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Hunter - Information Technology (2018M-262)
… and procedures for disaster recovery, backups and breach notification. Provided IT security awareness training. … a disaster recovery plan, backup procedures and a breach notification policy. Ensure that: All personnel receive IT …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Tyre - Long-Term Planning (2019M-61)
… or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … the plan. Annually provide the Board with the required highway inventory list and agreement for the expenditure of …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Lloyd - Information Technology (2019M-36)
… recovery plan or develop written data backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Town of Hamburg - Fuel Operations (2019M-75)
… Town officials properly accounted for and monitored fuel purchases. Key Findings Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. No … Town officials properly accounted for and monitored fuel purchases …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Town of Haverstraw - Information Technology (2019M-125)
… disaster recovery plan. Employees were not provided with IT security awareness training. In addition to this …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Johnstown - Fuel Inventory (2019M-178)
… [read complete report - pdf] Audit Objective Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Almond - Tax Collection (2019M-188)
… of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Moriah - Cash Management (2019M-169)
… The Board did not develop and manage a comprehensive investment program to ensure interest earnings were … Had the Supervisor invested available funds in a financial institution with higher available interest rates, … Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly cash flow forecasts …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Town of Cairo - Fuel Management (2019M-150)
… We found that 733 out of 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Town of Union Vale - Payroll (2018M-31)
… adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance overpayments identified included $19,400 for … adequate policies and procedures over payroll leave and health insurance payments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Seneca Falls - Procurement (2018M-143)
… officials may not have: Appropriately procured nine single or aggregate purchases over the competitive bidding … including written requests for proposals, written quotes or verbal quotes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Town of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Village of Corfu - Sewer Operations (2018M-133)
… budgets, ensuring a good financial condition and properly billing, collecting and recording sewer rent revenue. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133