Search

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Varick – Water and Sewer Operations (2021M-46)

… of Varick (Town) officials effectively managed the water and sewer districts’ financial operations. Key Findings Town … did not effectively manage most aspects of the water and sewer districts’ financial operations. Officials did not: … budgets over the last three years. Adopt fund balance and reserve policies, formal multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Long Lake Central School District – Capital Project (2021M-183)

… funds are accurately disposed of when the project is complete. District officials agreed with our findings. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Lake Pleasant Central School District – Claims Auditing (2021M-202)

… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202

East Meredith Rural Fire District – Financial Activities (2021M-26)

… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

Town of Pulteney – Information Technology (2021M-28)

Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

Town of Albion – Financial Management (2021M-29)

… [ read complete report - pdf ] Audit Objective Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Westhill Central School District – Information Technology (2021M-32)

… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal … controller. Six unneeded network user accounts, seven shared user accounts and three user accounts were found with … IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32

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

… Audit Objective Determine whether the Edwards-Knox Central School District (District) claimed all Medicaid … Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements …

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

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

… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …

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)

… Key Findings District officials did not properly collect, receipt, deposit and disburse ECA funds. Because officials … and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 … receipts to document the source, date, amount and purpose of each collection. Maintain ECA records, including support …

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)

… Central 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. … District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include …

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)

… Key Recommendations Revise IT vendor contracts to define roles and responsibilities. Provide IT security …

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)

… and approved prior to payment. Key Findings We reviewed 100 claims totaling approximately $5.3 million and found that …

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)

… Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …

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)

… District officials did not comply with Board policy to ensure adequate network access control procedures were established including a comprehensive written disaster recovery plan. The District … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control …

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

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!