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Menands Union Free School District – Information Technology (2021M-78)

… identified the IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District … Provide IT security awareness training to employees. Adopt a breach notification policy that is required by New York …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Watertown City School District – Procurement (2021M-176)

… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always comply with the District’s procurement policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176

New Rochelle City School District – Information Technology (2021M-142)

… complete report - pdf ] Audit Objective Determine whether New Rochelle City School District (District) officials … application user accounts to prevent unauthorized access, use and/or loss. Key Findings Officials did not … application user accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

Town of Greene – Justice Court Operations (2021M-95)

… did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her account …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Arlington Central School District – Network User Accounts (2021M-110)

… pdf ] Audit Objective Determine whether Arlington Central School District (District) officials ensured network user … Determine whether Arlington Central School District District officials ensured network user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Tully Central School District – Network Access Controls (2021M-138)

… account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Quaker Street Fire District – Board Oversight (2021M-96)

… complied with the procurement policy and claims were for a proper District purpose or adequately supported. … supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

Gloversville Housing Authority – Selected Financial Operations (2015M-257)

… The Board did not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. … procedures for the collection of tenant rents. Segregate rent collection duties among employees or ensure that …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Gananda Central School District – Procurement (2021M-86)

… - pdf ] Audit Objective Determine whether Gananda Central School District (District) officials used a competitive … Determine whether Gananda Central School District District officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

Spackenkill Union Free School District – Professional Services (2021M-89)

… This represents at least 60 percent of the total paid to professional service providers during the audit period. … generally agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… within the required timeframe. Town officials agreed with our findings and recommendations and indicated that they plan …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid reimbursements for the 12 students we … it is not cost-effective. Did not establish Medicaid claim policies or procedures or ensure that sufficient …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … Determine whether the Amityville Union Free School District District officials properly collected …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… officials properly and transparently used capital project resources. Key Findings Officials did not properly or transparently use capital project resources. As a result, voters were not afforded the … services at the best cost. Officials added another project phase totaling approximately $1.2 million and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex