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Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Town of Kortright – Financial Management (2016M-397)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … policy that establishes reasonable levels of fund balance to be maintained in each fund, the reserves and target … needed, funding sources and when the reserves will be used to meet the Town's needs. Adopt comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397

Town of Ithaca – Information Technology (2017M-52)

… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the … emergency plan does not specifically include IT procedures to maintain day-to-day operations. Key Recommendations Update the IT policy …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Town of Greene – Budget Practices (2016M-409)

… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term … the levels of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409

Town of Fulton – Justice Court Operations (2017M-6)

… the internal controls over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Cambria Housing Authority – Financial Management (2015M-316)

… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, supported and for … County. The Authority, which was established pursuant to New York State Public Housing Law, is governed by an … itemized, supported and audited by the Board prior to payment. Tenant files did not contain documentation …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… not follow their procurement policy and seek competition for project related professional services totaling more than …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

Town of Hempstead – Compensatory Time (2021M-64)

… did not: Establish a policy or written procedures to ensure that comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved by direct supervisors. … and officials should: Adopt a policy or written procedures to provide guidelines for pre-approval of overtime, adequate …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Tully Central School District – Network Access Controls (2021M-138)

… did not regularly review enabled non-student user accounts to determine whether they were appropriate or needed. As a … be potential entry points for attackers and could be used to inappropriately access the District’s information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adhere to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… Findings Collections were not always adequately supported to allow officials to determine whether funds were deposited. We found that 462 … annual audit. Key Recommendations Establish procedures to adequately account for all collections received by the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures for the period … adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which … trips, the District potentially could have saved up to $12,800 if discounted conference hotel rates were used …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)

… the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate … recording and reporting all transactions related to FFI tax money. The Fire Chief maintained inaccurate … developing comprehensive policies and procedures related to FFI tax money. Ensure the Chamberlain adequately maintains …

https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… being assessed. Implement sufficient compensating controls to minimize the risks associated with the lack of segregation … within the Treasurer’s office. Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be documented and retained. Perform required annual …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

Overview – Information Technology Contingency Planning

… continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures … a computer virus. Since no computer system can be expected to operate perfectly at all times, unplanned service … inevitable. The content, length and resources necessary to prepare an IT contingency plan will vary depending on the …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… Key Findings The Treasurer made duplicate payments to 11 vendors totaling more than $17,000, including … $3,200 that District officials did not find prior to our audit. District officials did not competitively bid a … appropriate supporting documentation. Audit all payments to ensure they are District obligations and based on original …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m

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

… Treasurer sends listings of the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine … procedures such as requiring at least two people to count and certify the money collected at fundraising …

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

Belfast Central School District – Reserve Funds (2021M-135)

… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135

2022 Black History Month Celebration

… Director of People for the American Way. Click below to hear from these prominent black leaders who advocate for … of Black Americans throughout history, and calls attention to the ongoing systemic racism and inequality they face. Each … Month event honors progressive black leaders who work to uplift their communities and the State in effort to …

https://www.osc.ny.gov/events/2022-black-history-month-celebration

Village of Maybrook – Financial Condition (2020M-54)

… balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating … adequate fund balance is available before appropriating it to finance operations. Develop and adopt a fund balance … and have initiated or indicated they planned to initiate corrective action. Subsequent Event Our audit …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

State Comptroller DiNapoli Releases School District Audit

… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0