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Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… technology (IT) assets were properly safeguarded. Key Findings BOCES officials did not ensure network access … Periodically update the IT asset inventory records. Key Recommendations Establish written procedures for adding, …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andKortright Rural Fire District – Financial Activities (2022M-51)
… Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established … action. … Determine whether the Kortright Rural Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period … Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andSouth Farmingdale Water District – Information Technology (2014M-153)
… expenditures for 2012 totaled approximately $5 million. Key Findings The Board has not adopted a disaster recovery … data. The Board has not adopted an acceptable use policy. Key Recommendations Adopt a disaster recovery plan and ensure …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Greenlawn Water District – Accounting Records (2015M-231)
… records in a timely, accurate and complete manner. More effectively monitor the account clerks’ duties. Prepare and …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Town of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … user accounts. The Board did not enter into a written service level agreement with the Town’s IT service provider. Sensitive IT control weaknesses were …
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)
… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… officials ensured network access controls were secure. Key Findings District officials did not ensure that the … weaknesses were communicated confidentially to officials. Key Recommendations Regularly review network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Argyle Central School District – Medicaid Reimbursements (2020M-171)
… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 1,251 eligible … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Your Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Danby Fire District – Claims Audit (2020M-149)
… the Treasurer to prepay those expenditures allowed by Town Law prior to Board audit and approval. Ensure all purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… appropriations for 2015 total approximately $4.15 million. Key Finding Library officials have not adequately segregated … the preparation and review of review bank reconciliations. Key Recommendation Ensure that bank reconciliations are …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lockport Public Library – Claims Processing (2015M-192)
… 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … of Regents of the New York State Education Department in 1893. The Library is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … $1.6 million. Key Findings District officials were unable to provide evidence that they obtained quotes for eight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… did not properly authorize all tuition payments to the Director. Library officials did not use competitive methods … are clearly authorized in employment agreements or Board minutes. Ensure that officials adhere to the purchasing …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191City of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background … Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Village 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-107North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… - pdf] Audit Objective Determine whether the Board adhered to the law and District policy when procuring professional … officials did not: Always comply with District policy to procure professional services. Our review of procedures District officials used to select 17 professional service providers showed that they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… - pdf] Audit Objective Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and District officials could not demonstrate whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60