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Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… pandemic, as the District moves to increased reliance on a remote learning environment and administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… including reviewing canceled check images, auditing claims on a monthly basis and annually auditing the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mDavenport Fire District – Financial Activities (2020M-147)
… and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Central Square Central School District - School District Website (S9-19-29)
… documents to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective action plan (CAP). Comprehensive budget-to-actual results, … recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Albany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … and necessary software was installed on computers and mobile devices. We found unnecessary software on 60 computers …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… report - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire … Determine whether the Grand Gorge Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, … and adopted a comprehensive written IT contingency plan. The District pays $10,500 for central site … infrastructure support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) maintained … and appropriate records and reports. Key Findings The former Superintendent intentionally destroyed highway records. The former Superintendent submitted five inaccurate claims to the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… Prepare monthly bank reconciliations, record all transactions in the financial software timely and provide …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled in … did not develop a system to communicate when a network account was no longer necessary and should be deactivated. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkSewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… report - pdf] Audit Objective Determine whether Sewanhaka Central High School District (District) officials developed … Determine whether Sewanhaka Central High School District District officials developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationCayuga County - Procurement and Claims Audit (2018M-274)
… Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … Consider the aggregate amount to be expended for the same or similar type of goods or services when … competitive bidding is required and develop procedures for procuring professional services. Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Sayville Union Free School District - Purchasing (2019M-69)
… inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases and … as intended by the Board. Key Recommendations Review and update purchasing policies to clarify guidelines for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Plattsburgh City School District - Procurement (2019M-198)
… officials procured goods and services in accordance with Board policies and applicable statutory requirements. … approximately $1.1 million were procured in accordance with the District’s purchasing policies and statutory … percent) totaling $56,624 were not procured in accordance with the purchasing policy. Of the services obtained from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Determine whether the Board provided adequate oversight of non-payroll disbursements. Key Findings Online payments … were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of … a former fire hall, senior center and a residential building for $586,000. The Town estimates it will take $3 million to $4 million to renovate the building for use as a new Town hall. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64