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Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… to safeguard information. Key Findings BOCES officials did not regularly provide formalized IT security awareness … on computers. Network and application user accounts were not properly managed. No Disaster Recovery Plan was …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … The Board did not review the water and sewer re-levy list and the list of unpaid customer accounts. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Buffalo City School District - Charter School Tuition Billing (2019M-122)
… (PECA) was accurate. Key Findings District officials did not ensure the proper formula to calculate PECA set-aside … in 2018-19. The Board and District officials did not adopt written policies or procedures for charter school …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did … claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Pelham - Information Technology (2019M-77)
… private and sensitive information. Town officials did not provide IT security awareness training for individuals … who used Town IT assets. Town Board and officials did not develop comprehensive IT policies or procedures. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77The Academy Charter School - Credit Card Expeditures (2019M-80)
Determine whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152County of Rockland - Budget Review (B19-6-9)
… and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated … of $142,186,245. Key Recommendations The budget review did not contain recommendations. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of East Hampton - Budget Review (B19-7-10)
… located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated … of $58,426,602. Key Recommendations The budget review did not contain recommendations. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Glens Falls City School District - Financial Management (2019M-12)
… Determine whether District officials effectively managed general fund balance. Key Findings The District’s reported … 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently overestimated which …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… accurate and supported. Key Findings School officials did not review tuition billing prepared by the School’s … $161,000 in the 2018-19 school year. School officials did not obtain the required residency documentation for 52 out of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Cairo - Fuel Management (2019M-150)
… [read complete report - pdf] Audit Objective Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Herkimer County Community College - Procurement (2019M-186)
… [read complete report - pdf] Audit Objective Determine whether College …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… for 2015 were $669,295. Key Findings The Board did not limit depositories to banks and trusts, as required by … credit card claims prior to Board approval. The Board did not ensure that travel was authorized in advance. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Town of Tully – Justice Court Operations (2021M-10)
Determine whether the Town of Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were deposited timely and intact and properly reported and remitted
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Hudson City School District – Information Technology (2020M-157)
… use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found questionable Internet use on four of six computers tested. Disable 123 of the 462 enabled network accounts we examined. These 123 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Watervliet City School District – Information Technology (2021M-34)
… Key Findings The Board and District officials did not ensure the IT assets and data were safeguarded. Officials did not: Establish written procedures for managing, limiting and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Duanesburg Central School District – Information Technology (2021M-40)
… cybersecurity awareness training to employees. After sharing our findings, the Management Information Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Franklin-Treadwell Fire District – Disbursements (2021M-16)
… did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not … procedures over electronic transfers to ensure no one person can both initiate and approve electronic transfers. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16