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Putnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
Determine whether the St Lawrence County Industrial Development Agency Local Development Corporation LDC officials ensured disbursements were properly authorized supported and for valid purposes
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationFonda-Fultonville Central School District – Reserves Management (2021M-157)
… the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The … a written plan for future funding and use of reserve funds and ensure amounts are necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Hempstead – Budgeting (2021M-169)
… estimates in a realistic and transparent manner, and show fund balance estimates for each fund, with the required …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing … not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… Leak testing results for treatment lines Concrete inspection and testing results, including core samples and …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Owasco – Financial Management and Procurement (2021M-70)
… contracts. Ensure equipment is procured in accordance with applicable policies and statutes. Town officials agreed with our findings and recommendations and indicated that they …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Mineola Union Free School District – Financial Condition Management (2021M-44)
… whether the Mineola Union Free School Districts District Board of Education Board and District officials effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… its projects. The Board did not verify job creation goals or other criteria while assessing material aspects of … not properly monitor projects to determine whether project goals were being met. Officials did not ensure that project … Recommendations Approve projects that include measurable goals in project agreements. Monitor all active projects to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectCincinnatus Central School District – Procurement (2021M-111)
… average for 11 years each, including a legal firm used for 23 years, without seeking any competition to confirm the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… loan fund program and was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans … assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan … Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are properly accounted for, …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingVillage of Islandia – Information Technology (2021M-100)
… adequately protected from unauthorized access, use and loss. Key Findings Village officials did not ensure IT assets … adequately protected from unauthorized access, use and loss. Officials did not: Adopt breach notification, password … were adequately protected from unauthorized access use and loss …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to … as specified in Appendix B, District officials agreed with our recommendations and indicated they have begun …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… adequate controls over non-student network user accounts to help prevent unauthorized use, access and/or loss. Key … result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Norfolk Fire District – Board Oversight (2022M-109)
… whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … 2018 through 2021 annual financial reports with the Office of the State Comptroller as required. As of the end of our audit period, these reports were between 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109York Central School District – Financial Management (2022M-96)
… was needed to fund operations. Key Recommendations Comply with the surplus fund balance statutory limit and use the … and capital plans. District officials generally disagreed with our findings and recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Baldwinsville Central School District – Fuel Inventory (2022M-106)
… assigned. As a result, officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers … District may have been overbilled for 2,518 gallons valued at $6,181. Maintain perpetual fuel inventory records and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Ensure all collections and disbursements are supported with appropriate documentation. Periodically monitor the … any needed adjustments. Company officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … in transfers were recorded in the payroll fund cash account within the financial software during our audit period … more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33