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Town of Cheektowaga – Credit Card Purchases (2017M-18)
… 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Ithaca – Information Technology (2017M-52)
… 22, 2016. Background The Town of Ithaca is located in Tompkins County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52State Agencies Bulletin No. 342
… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… collections, she did not always record dates of receipts or deposit or remit payments timely. The Clerk did not: Properly record … tax collections to the Town Supervisor (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Long Lake Central School District – Capital Project (2021M-183)
… the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Menands Union Free School District – Information Technology (2021M-78)
… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Hempstead – Compensatory Time (2021M-64)
… Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Gananda Central School District – Procurement (2021M-86)
… bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… errors or irregularities could occur and not be detected in a timely manner. Key Recommendation Adequately segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
… account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Arlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… General Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 … $4 million from the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card to …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Bennington - Financial Management (2019M-249)
… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Quaker Street Fire District – Board Oversight (2021M-96)
… supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… did not perform accurate and timely bank reconciliations for all accounts. Cash receipts and fundraising activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities