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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 …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsTown 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-68Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… and received speech, occupational or physical therapy services during 2019-20. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… by the voters. The Board did not competitively bid four change orders totaling $244,000, as required. Officials did … project plans transparently to voters. Competitively bid change orders exceeding the statutory bid limit. Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were supported. The high school … Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mSpackenkill Union Free School District – Professional Services (2021M-89)
… service agreement. Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance should have been competitively bid every three …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance … collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andArlington 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-110Menands Union Free School District – Information Technology (2021M-78)
… and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings … officials did not adequately safeguard computerized data from unauthorized use, access and loss and although the … and District officials adequately safeguarded computerized data from unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78City of Lackawanna – Network Management and Internal Controls (2021M-215)
… a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Onteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District District officials procured goods and services in a costeffective manner and ensured claims were audited for accuracy and completeness
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Greenville Central School District – Information Technology (2021M-156)
… pdf] Audit Objective Determine whether Greenville Central School District (District) officials established adequate network user account controls to prevent unauthorized use or access. Key … Determine whether Greenville Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… fund balance was overstated by $316,272 as of December 31, 2021, and cannot exercise adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… The District pays $10,500 for central site infrastructure support, which includes a Disaster Recovery Plan (DRP) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyBeacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Schuyler Lake Fire District – Financial Activities (2022M-191)
… – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established controls over … audit fire district schuyler lake …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… adequately managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and … did not adequately manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and … officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) were not needed or disabled. Most …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… negotiating with the various unions and individuals to exclude eligibility for health insurance buyouts to employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts