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Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, issued May 31, 2013, … that automatically issues inspection fee overdue notices at specific intervals, thereby allowing property owners more …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followAdministration of the Article 8-A Loan Program (Follow-Up)
… our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background Our initial … Article 8-A Loan Program (Program) were being used only for qualified projects and their intended purpose and whether loan recipients were complying with the requirements of their loans with respect to correcting …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followOneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access … District personnel could not provide documentation to show justification and authorization for the 48 grade … access. Key Recommendations Require documentation to be retained to show who authorized grade changes and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background … four Board members. Budgeted general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 … written back-up procedures and require the media used for backups to be encrypted and stored in a secure location. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of Mamakating – Records and Reports (2015M-164)
… the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. … Town Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Village of Sinclairville – Water Operations (2014M-362)
… water. Village officials have not estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The Board has not established policies for billing and collecting water rents, determining …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Elba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year totaled $9.7 million. Key … to exceed statutory limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Non-Emergency Patient Transportation Services (Follow-Up)
… six large diagnostic and treatment centers, and more than 70 community health or school-based clinics. HHC provides … transportation and instances where trips were not billed at the correct rates. We also found that three of the 14 … histories that may have put the safety of HHC patients at risk. The objective of our follow-up was to assess the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followFillmore Central School District – Reserve Funds (2016M-386)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 … showing that they documented the financial need or purpose for four of the reserve funds or periodically assessed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Hampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Cayuga County – Court and Trust Funds (2024-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… are often useful, they also increase the vulnerability of IT systems and electronic data to access and attacks from … government’s or school’s requirements change, such as when new applications or devices are added to the network. … of network activity even with an automated IDS in place. When a security violation occurs, appropriate action should …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. … Services Captain and three Directors, is responsible for the Company’s overall financial management. During the … The Treasurer was unable to provide us monthly reports for 10 of the 18 months in our audit period. We reviewed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Industrial Development Agency (DCIDA) management practices for the period January 1, 2012 to May 31, 2013. Background … properly bill, collect and distribute the PILOT amounts for three of seven projects that required that DCIDA control …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementWage Theft Investigations (Follow-Up)
… in addressing the issues identified in our initial report. For example: The Department is now completing 80 percent of … follow up, the Division only had 305 cases that were open for more than one year. This was accomplished primarily by … its upstate districts conduct mail/phone investigations for the New York City area, where the majority of these …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followSecurity Over Electronic Protected Health Information
… to comply with a set of information security standards for protecting ePHI, as established in the Health Insurance … Furthermore, the Federal Health Information Technology for Economic and Clinical Health Act (HITECH) extends certain …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationEmergency Service Communication Surcharges (2017-MS-4)
… enacted in December 2017, wireless surcharge payments will be made to the NYS Department of Taxation and Finance. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overNassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal controls … approval process exceeded the limit from two to 111 days. When additional guidelines were added by NIFA during a …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192