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Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… network user accounts. Sensitive information technology (IT) control weaknesses were communicated confidentially to … access and disabling network user accounts when access is no longer needed. Evaluate all existing network accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userBayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… District is a district corporation of the State, distinct and separate from the Town of Wallkill, in Orange County. The … The Board did not annually audit the Treasurer’s records and reports. The Treasurer did not maintain complete and accurate accounting records. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsVillage of Dering Harbor – Payroll (2020M-78)
… - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over payroll … formal, written employment contracts to document terms of employment, job descriptions and responsibilities, work …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did … IT security awareness training, assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information contained in the network and …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyIslip Fire District – Capital Assets (2020M-3)
… and safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear totaling $119,523 was …
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)
… fund balance. District officials generally agreed with our recommendations and have initiated, or indicated they …
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)
… financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. The general and … position. Key Recommendations Take appropriate action to remedy the financial condition problems affecting the …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and … Findings Tuition billings for District students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… complete report - pdf ] Audit Objective Determine whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and … compensating controls were not implemented to minimize the risks associated with the lack of segregation of the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Susquehanna Valley Central School District – Information Technology (2020M-95)
… IT security policies. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… (SLA) with the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and … controls. Provide IT security awareness training for employees who use District IT assets. In addition, …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologySackets Harbor Central School District - Information Technology (2019M-208)
… network was adequately secure to protect the student management system SMS against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Village of Palmyra - Justice Court Operations (2019M-202)
… complete report - pdf] Audit Objective Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, … and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances exceeded known liabilities by a …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Pulaski Academy and Central School District - Separation Payments (2020M-20)
… accurately calculated in accordance with Board-approved employment contracts. Key Findings District officials need to … based on past practice, even though their individual employment agreements did not provide for such payments. Did … in this report that are inconsistent with the individual employment agreements or any other applicable laws. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… to conflicts of interest. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Wappinger - Information Technology (2019M-220)
… access and disabling or deleting user accounts when access is no longer needed. Develop and adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Village of Delhi - Disbursements (2019M-204)
… report - pdf] Audit Objective Determine whether the Board and Village officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for … Determine whether the Board and Village officials ensured disbursements including payroll …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Connetquot Central School District - Financial Management (2019M-180)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … include realistic estimates for revenues, appropriations and unassigned fund balance based on historical data and known trends. Adopt a comprehensive reserve policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Buffalo City School District - Charter School Tuition Billing (2019M-122)
… school tuition billing. District officials agreed with our recommendations and indicated that they have initiated, …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122