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Village of Palmyra - Justice Court Operations (2019M-202)

Determine whether the Justice provided adequate oversight of the Justice Court Court

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

Town of Carmel - Procurement (2019M-179)

… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179

Watkins Glen Central School District - Financial Management (2019M-57)

… resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed … $2.3 million in unplanned operating surpluses instead of $1.4 million in planned deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three reserves totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57

Village of Andover – Water and Electric Cash Receipts (2019M-152)

… deposited in a timely and accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling …

https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152

Hilton Central School District – Network Access Controls (2022M-200)

… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or … unneeded enabled network user accounts, including those for former students, former employees and others who were no …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… Objective Determine whether Bayport-Blue Point Union Free School District (District) officials established adequate nonstudent … officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Arkport Central School District – Network Access Controls (2021M-162)

… officials did not establish written policies or procedures to add or disable user accounts and permissions. The District … IT control weaknesses were communicated confidentially to officials. Key Recommendations Establish written policies … accounts provide users with appropriate permissions needed to perform their job duties. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

XI.2.L Contract Signature Page – XI. Procurement and Contract Management

… and approved by OSC. A copy of a recommended signature page and the certification language required on each signature page is attached . The Comptroller approval may be in the … Signature of this Chapter, for additional information). Guide to Financial Operations REV. 03/23/2022 … Agencies are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… Officials did not establish adequate controls over the District’s user accounts to protect against unauthorized … unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology

Morristown Central School District – Information Technology (2021M-137)

… for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user … Develop a comprehensive written IT contingency plan for the District. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

… were communicated confidentially to officials. Due to the COVID-19 pandemic, with the District‘s increased reliance on a remote learning … and administrative operations, protecting IT assets is critical. Key Recommendations Adopt and enforce …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

Johnsburg Central School District – Payroll (2014M-174)

… through January 31, 2014. Background The Johnsburg Central School District is located in the Towns of Johnsburg, Chester … elected seven-member Board of Education and operates one school with approximately 340 students. Expenditures for the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023

… in New York State possess adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose property they might damage as a result of an … these expenses on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We …

https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Tonawanda City School District - Procurement (2023M-108)

… to procure goods and services.  Key Findings  The Board of Education (Board) and District officials did not always …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108

Eden Central School District – Payroll (2017M-11)

… payroll procedures since October 2011. The Director does not adequately review the accuracy of payroll, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did … million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Town of Seneca Falls – Cash Collections (2023M-57)

… permit fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022

… in New York State possess adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose property they might damage as a result of an … these expenses on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We …

https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) … and timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, … forgive late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Town of Tyre - Long-Term Planning (2019M-61)

… Board did not develop: Comprehensive multiyear financial or capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61