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Elba Central School District - Financial Management (2018M-96)

… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96

Greene County - Information Technology (2020M-38)

… use policy, and did not adopt IT policies, including: Breach notification policy Disaster recovery plan Personal, …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Naples Central School District – Network Access Controls (2020M-82)

… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly … IT users have and use their own network user accounts to access the District’s network. District officials agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Village of Windsor - Water Operations (2019M-210)

… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …

https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210

Waverly Central School District - Financial Operations (2019M-136)

… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … controls to verify that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)

… reports and cash was not safeguarded. The Treasurer paid bills without prior review and approval from the Company. The … not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 … file all necessary reports as required by applicable laws and regulations. Company officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activities

Sauquoit Valley Central School District - Procurement (2019M-228)

… sought for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. … agreed with our recommendations and indicated they planned to take corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228

Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)

… 1, 2013 through March 31, 2015. Background The Stony Creek Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, which has approximately 30 … Stony Creek Volunteer Fire Company Cash Disbursements 2015M188 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015m

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… January 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the … Lake View Fire District Internal Controls Over Financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)

… records and reports cash disbursements and receipts. Not all receipts are deposited timely. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014m

Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)

… Key Recommendations Require service providers to submit all reports as per their contracts. Implement procedures to …

https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80

Town of Niagara – Justice Court (2015M-218)

… Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in 2014. Key Findings The Justices did not ensure that all fines and fees were properly collected. The Court did not … request the suspension of driver’s licenses by the State Department of Motor Vehicles of individuals who had …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218

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