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Saratoga Springs Public Library – Claims Processing (2014M-351)

… through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … 354 network user accounts (33 percent) 53 generic and/or shared user accounts (53 percent) Five administrative … to increased reliance on a remote learning environment and administrative operations, protecting IT assets becomes …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122

Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)

… the Town’s internal controls over water and sewer charges for the period January 1, 2014 through March 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.9 million. Key Findings The … billing all parcels in the Westport Water District for operation and maintenance charges. The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

Town of Callicoon Cash Receipts and Disbursements 2013M16

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Village of Red Hook – Information Technology (2020M-89)

… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Town of Worth – Financial Operations (2014M-323)

… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323

Town of Tuxedo – Financial Operations (2014M-284)

… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with …

https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284

Lyncourt Union Free School District – Information Technology (2020M-121)

… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Town of Middlefield – Budgeting (2015M-109)

The purpose of our audit was to assess the Boards practices regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

Town of Phelps – Financial Management (2015M-70)

… 1, 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

State Agencies Bulletin No. 1807

… $120,000-$140,000* *The salaries for Commissioners in Tiers C and D will be authorized by the Executive and DOB …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissioners

Canaseraga Central School District - Financial Management (2019M-104)

… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Glenham Fire District – Cash Disbursements (2016M-380)

… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

Sayville Union Free School District - Purchasing (2019M-69)

… Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key Findings District officials did not use a request for proposals (RFPs) process or seek competition … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… rates would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 … all tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor … manner. Key Recommendations The Clerk should: Maintain accounting records that properly document dates of …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75