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Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… 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 … Central School District District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Lyndon Fire District – Disbursements (2022M-132)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside from … exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could … review disbursement activities, there is an increased risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Kortright Rural Fire District – Financial Activities (2022M-51)
… - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners … Determine whether the Kortright Rural Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51North Salem Central School District – Network User Accounts (2022M-140)
… accounts, and ensure that employees implement and comply with the procedures. Maintain a list of authorized user … unneeded network user accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Town of Jefferson – Selected Financial Operations (2014M-332)
… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Fishkill – Information Technology (2020M-153)
… officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against … officials did not adequately secure and protect the Town’s IT systems against unauthorized use, access and loss. The Board did not adopt adequate IT policies or a disaster recovery plan. Officials did not …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… - pdf] Audit Objective Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings … and procedures regarding the procurement of professional services. Seek competition for 28 professional service …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalMaine-Endwell Central School District - Leave Records (2019M-40)
… Leave earned by employees was not always in accordance with collective bargaining agreements. Key Recommendations … leave accrual system. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Roosevelt Union Free School District - Information Technology (2019M-193)
… IT Department did not provide employees and officials with IT security awareness training. Key Recommendations … IT policies are updated. District officials disagreed with certain findings in our report. Our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Binghamton City School District – Information Technology (2019M-147)
… do not regularly review network user accounts and disable those that are determined to be unnecessary. The … Key Recommendations Regularly review user accounts and disable those that are unnecessary. Ensure there is an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Suffern Central School District - Financial Condition (2019M-145)
… necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive multiyear financial plan. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Eldred Central School District - Financial Condition (2018M-138)
… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate oversight of the Library’s financial operations. Library officials … Determine whether the Board provided adequate oversight of the Librarys financial operations and whether officials …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Village of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Bay Shore Union Free School District - Procurement (2018M-212)
… purchases of goods and services totaling $22,899 were made with prior approval, resulting in confirming purchase orders … to ordering goods and services. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Monsey Fire District – Board Oversight (2020M-62)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure District … were prepared, filed and/or audited. Key Findings The Board provided inadequate and ineffective oversight of the … Determine whether the Board provided adequate oversight to ensure District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Edmeston Central School District - Fund Balance (2020M-1)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … to taxpayers. District officials generally agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … to taxpayers. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medina Central School District - Capital Projects (2019M-163)
… for Project purchases. The Board did not always approve change orders. Monthly financial reporting to the Board did … is receiving the lowest possible price. Properly approve change orders. Include all itemized Project costs in monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163