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Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. For example, The … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Glens Falls City School District - Financial Management (2019M-12)

… whether District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal … whether District officials effectively managed general fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

Carle Place Union Free School District – Network User Account Controls (2022M-121)

… Audit Objective Determine whether Carle Place Union Free School District (District) officials established adequate … Determine whether Carle Place Union Free School District District officials established adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controls

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… Audit Objective Determine whether Cato-Meridian Central School District (District) officials accurately paid … Determine whether CatoMeridian Central School District District officials accurately paid salaries …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

Greenville Fire District – Investment Program (2023M-106)

… the 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for … the District’s investment program, Solicit interest rate quotes, or Consider other legally permissible …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106

Fishers Island Union Free School District – Website Transparency (2023M-28)

… be used to make informed decisions. Officials did not post the following information they were required to include … online submission request for records. Key Recommendations Post all required and recommended information on the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities. Key Findings District officials allowed: The … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

DiNapoli: State Agency Overtime Hits Record $611 Million

… the Department of Corrections and Community Supervision (DOCCS) and the Office for People with Developmental … of $74.35 per hour of overtime at a cost of $35 million. DOCCS paid the next highest average of $51.18 per hour of …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-million

Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)

… Determine if tuition billings for Warsaw Central School District District students enrolled in outofdistrict …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140

Lansing Fire District – Investment Program (2023M-62)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62

Marcellus Central School District – Online Banking (2020M-66)

… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Pulaski Academy and Central School District - Separation Payments (2020M-20)

… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20

New Lebanon Central School District – Network User Accounts (2021M-30)

… Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30

Marlboro Central School District – Information Technology (2021M-33)

… officials. Key Recommendations Develop written procedures for managing system access. Restrict the use of shared …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)

… complete report - pdf] Audit Objective Determine whether Port Chester-Rye Union Free School District (District) officials adequately … Determine whether Port ChesterRye Union Free School District District officials adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… did not prepare and distribute unique identification tags to be attached to capital assets that were purchased … period. Key Recommendation Attach unique identification tags to all capital assets that cost $500 or more (including …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

DeRuyter Central School District - Information Technology (2019M-175)

… to the network and the student information system software application (SIS) based on job duties. Disable unneeded … to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… report - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) … for non-instructional employees. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non