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LaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … for necessity and appropriateness. Develop and adopt a written IT contingency plan. Except as specified in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Hudson Housing Authority – Board Oversight (2016M-302)
… purchasing policies and credit card payments are based on credit card statements. … Hudson Housing Authority Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Bethpage Public Library – Procurement (2019M-219)
… competitive quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572. The Director … quotes to the Board and did not properly seek competition for certain contracts, including contracts totaling $44,864 … close personal ties. Officials did not seek competition for two of five professional service providers who were paid …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Corning – Procurement (2020M-93)
… whether the Town of Corning (Town) officials used a competitive process to procure goods and services. Key … competitive methods. Officials also did not enter into a contract with any of the 10 providers. A one year mowing … Appendix B includes our comment on the issue raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Town of Chili - Financial Management and Cash Receipts (2019M-167)
… - pdf] Audit Objective To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town departments were …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… tickets. However, as of July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Horseheads Central School District – Network Access Controls (2021M-127)
… Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level … were unable to determine exactly what services they paid for, if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Island Trees Union Free School District - School District Website (S9-19-34)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34City of Johnstown – Information Technology (2020M-127)
… on the City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: Develop adequate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Town of Canton - Compensation and Benefits (2018M-159)
… [read complete report - pdf] Audit Objective Determine whether compensation and …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Mount Morris – Justice Court (2012M-129)
… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background … collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Liberty – Budget Review (B4-14-9)
… the tentative budget are reasonable. The proposed budget does not include a tax overlay or provisions for …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9New Hartford Central School District – Payroll (2021M-149)
… ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured the District accurately … Board authorizations. However, there are opportunities for District officials to strengthen internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Putnam County Probation Department – Restitution Payments (S9-20-2)
… policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2