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Town of Hempstead – Compensatory Time (2021M-64)

… and accounted for. Require comp time to be properly supported and approved by direct supervisors. Ensure … payments that included a payment for unused comp time were supported. Key Recommendations The Board and officials … accrual of comp time. Ensure earned comp time is properly supported and approved. Ensure separation payments are …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

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

… complete report - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) … officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 …

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

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

… School District (District) officials ensured network user accounts were adequately configured and secured. Key Findings District officials did not ensure network user accounts were adequately configured and secured. In … officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include 116 …

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

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

… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …

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

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

… Key Recommendations Ensure that BOCES claims are audited and approved by someone other than the BOCES …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83

Wynantskill Union Free School District – Purchasing (2022M-85)

… Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell … Key Findings District officials could not always support competition was sought when purchasing goods and services … did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

York Central School District – Network Access Controls (2022M-93)

… including a comprehensive written disaster recovery plan. The District had 139 unneeded network user accounts and one … administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without … agreed with our recommendations and indicated they are initiating corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Pleasantville Union Free School District – Claims Auditing (2022M-136)

Determine whether the Pleasantville Union Free School District District Board of Education Board ensured that claims were adequately supported and properly audited before payment

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

Attica Central School District – Financial Management (2022M-103)

… they were reasonable, needed or necessary; improperly restricted more than $3 . 5 million in a debt reserve; and … that will be used to fund operations. Return improperly restricted funds to general fund surplus fund balance. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… complete report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … and leave accrual benefits were not clearly authorized. The Highway Superintendent was incorrectly paid $6,015 in … Determine whether the Town of Fort Edward Town officials ensured that payroll …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)

… ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public … devices was adequately protected from unauthorized access and use. Key Findings County officials did not adequately … established a County-wide data classification schematic and have not inventoried PPSI in their possession. County …

https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-and

Town of Owego - Water Fund Operations (2021M-205)

… calculated correctly resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments … million gallons, is considered unauthorized non-revenue (lost) water, 12 percentage points above the national average. …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Marion Central School District – Procurement (2022M-3)

… officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not always ensure that competition was sought in accordance with the procurement policies and procedures and competitive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3

Town of Stony Creek – Supervisor's Records and Reports (2022M-32)

… the Board was not aware of significant deficiencies with the Town’s accounting records, that the Town’s general … prepared or reviewed. Town officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32

Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

… card charges were properly approved, supported and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly … card and purchase card charges are approved, supported and for appropriate purposes. Comply with the District’s credit …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m

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