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Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings … conduct online banking but were inappropriately provided with online banking access to one or more of the District’s … online banking users’ access and permissions and comply with Board policy. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted an … Key Findings District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed . Unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andRochester Academy Charter School – Credit Cards (2022M-208)
… complete report – pdf] Audit Objective Determine whether Rochester Academy Charter School (School) officials ensured … audit school district charter school rochester credit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… complete report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … into the financial system by the business office, which is inefficient and increases the likelihood for errors. There … the current budget workbook method to allow for the direct transition of information. Officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetLaFargeville Central School District – Information Technology (2021M-192)
… user account access. Key Findings District officials did not establish adequate IT controls over physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Niagara Falls Water Board – Financial Management (2015M-141)
… The purpose of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the … of the New York State Legislature. The Water Board, which is governed by an appointed five-member Board, owns and … finances are commingled to the extent that there is no clear division between the two entities. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Pelham Union Free School District – Information Technology (2021M-134)
… user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key Findings … accounts to help prevent against unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. … over user accounts to help prevent unauthorized use access and loss and adopted an adequate IT contingency plan …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Clifton Park Water Authority – Water Charges (2015M-247)
… 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member … Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
Determine if the Sea Breeze Volunteer Fire Association Inc Association Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) were not supported by a duplicate press-numbered receipt. Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activitySexual Offender and Management Treatment Act Program
… process typically referred to as SOMTA. The SOMTA program is designed to closely supervise and treat sex offenders who … methodology established by management. Accordingly, there is no indication that SOMTA appropriations have been …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programAkron Central School District – Controls Over Compensatory Time (2014M-24)
… 20, 2013. Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in … of Alabama and Pembroke in Genesee County. The District is governed by an elected seven-member Board of Education and … been acquiring comp time during normal work hours. There is no established deadline when a request to earn comp time …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored … of Fire Commissioners Board monitored financial activity and ensured appropriate records and reports were maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Lincoln - Disbursements (2022M-198)
… whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured that disbursements were supported and approved. Key Findings The Board and former Supervisor did not ensure that disbursements were … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor ensured that disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, … is current and maintained on file for each enrolled student. Periodically verify and update the returning … West Buffalo Charter School Student Enrollment and Billing 2013M314 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMahopac Central School District – Financial Condition (2013M-302)
… Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is … stress. District officials developed reasonable budgets and managed fund balance responsibly in accordance with statute. With the exception of the 2010-11fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The … operates eight schools with approximately 6,170 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Uniondale Union Free School District – Information Technology (2023M-61)
… did not: Establish written procedures for granting, changing and disabling nonstudent network user account … Develop and adhere to written procedures for granting, changing and disabling nonstudent network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61North Greenbush Common School District – Claims Auditing (2022M-112)
… was not dated. Seven claims totaling $201,609 showed no evidence of audit and approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112