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Penn Yan Central School District – Network Access Controls (2021M-79)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded … District’s Information Technology (IT) service provider to clearly identify the provider’s responsibilities and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Marlboro Central School District – Information Technology (2021M-33)
… and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. Officials developed a data security …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Village of Dering Harbor – Payroll (2020M-78)
… Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not … Board of Trustees Board developed adequate controls over payroll and employee benefits payments …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… report - pdf ] Audit Objective Determine whether Madison County (County) officials used competitive methods to obtain … (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to … the County’s response letter. … Determine whether Madison County County officials used competitive methods to obtain …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Tyrone – Financial Management (2014M-343)
… Perform an annual audit or hire an independent auditor to do so. … The purpose of our audit was to review the Boards …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Kingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Islip Fire District – Capital Assets (2020M-3)
… complete report - pdf ] Audit Objective Determine whether District officials maintain and monitor accurate inventory records to safeguard District assets. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Northern Adirondack Central School District – Financial Condition (2020M-51)
… The Board has not adopted a multiyear financial plan or a plan to address the declining fund balance. Key … agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51City of North Tonawanda - Financial Condition (2020M-90)
… budgets, properly monitor the City’s financial operations or take appropriate actions to maintain the City’s fiscal … establish a fund balance policy, multiyear financial plan or capital plan. The Mayor’s and City Council’s budgeting …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… 2017 and 2018 annual update documents (AUDs), which are required annual financial reports, with our office in a …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Rush – Board Oversight (2014M-193)
… operations for the period January 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe … operations for the period January 1 2012 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… depending on the location of the training school or course. These additional requirements are summarized … Location Additional Requirements Outside the county or counties where the district/municipal corporation is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsTown of Wappinger - Information Technology (2019M-220)
… officials ensured that the personal, private and sensitive information (PPSI) on Town servers was adequately protected … recovery plan or a policy addressing PPSI. Sensitive information technology (IT) control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Margaretville Central School District – Financial Management (2020M-46)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Eastport-South Manor Central School District – Building Safety (2020M-18)
… to ensure compliance with required building safety at the junior-senior high school (JSHS). Key Findings … to ensure compliance with required building safety at the juniorsenior high school JSHS …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Mastic Beach Fire District – Cash Disbursements (2017M-38)
… purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were properly … through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …
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)
… and District officials did not adopt written policies or procedures for charter school tuition billing. Key … recommendations and indicated that they have initiated, or planned to initiate, corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Pelham - Information Technology (2019M-77)
… and officials did not develop comprehensive IT policies or procedures. Sensitive information technology (IT) control … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80