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Bradford Central School District – Online Banking (2022M-102)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive … ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Village of Monticello – Financial Condition (2020M-107)
… of Trustees (Board) properly managed financial condition. Key Findings The Board did not adequately manage the … infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: Create a plan to …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Danby Fire District – Claims Audit (2020M-149)
… documentation and were proper District expenditures. Key Findings The Board did not adequately audit claims and it … for four credit card purchases totaling almost $1,000. Key Recommendations Only authorize the Treasurer to prepay …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of Greenwich – Purchasing (2020M-135)
… to vouchers and retained. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Fishkill – Information Technology (2020M-153)
… and protected against unauthorized use, access and loss. Key Findings Town officials did not adequately secure and … weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies and a …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153North Salem Central School District – Network User Accounts (2022M-140)
… were adequately managed (granted, changed and disabled). Key Findings District officials did not ensure network user … of these users left the District between 2011 and 2019. Key Recommendations Develop procedures for granting, changing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Town of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… adequate written policies and procedures over the cash receipt collection process. The Board did not provide … written policies and establish procedures over the cash receipt collection process. Provide adequate oversight and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Monsey Fire District – Board Oversight (2020M-62)
… since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited. Key … annual independent audit of the District’s financial and LOSAP records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Hudson Housing Authority – Information Technology (2019M-224)
… against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable use policy. Officials … to sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Mahopac Central School District – Noninstructional Payroll (2020M-32)
… supported and documented. Payments to the head bus driver were not always properly approved, calculated and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Kortright Rural Fire District – Financial Activities (2022M-51)
… audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State … could have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Objective Determine whether Tompkins-Seneca-Tioga Board of Cooperative Educational Services (BOCES) officials ensured … Determine whether TompkinsSenecaTioga Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andCuba-Rushford Central School District - Financial Management (2020M-7)
… and District officials properly managed fund balance. Key Findings The Board and District officials overestimated … 4 percent statutory limit by approximately $1.9 million. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… reports and bank reconciliations with canceled check images, and maintain adequate accounting records. Annually …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Monticello Central School District - Fund Balance Management (2020M-2)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed the general fund’s … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Review debt service and reserve funds and reduce balances to reasonable levels as …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… accurately recorded and reported financial activities. Key Findings The Board’s budgets were incomplete because the … did not maintain accurate and reliable accounting records. Key Recommendations Prepare budgets that are complete and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Mooers - Procurement (2020M-55)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Patterson - Information Technology (2020M-37)
… Audit Objective Determine whether Town officials ensured the Town’s information technology (IT) systems were … against unauthorized use, access and loss. Key Findings The Board did not adopt adequate IT policies or a disaster … did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide IT security …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37