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Newark Housing Authority – Information Technology (2017M-282)

… The Board did not adopt IT policies and procedures to address acceptable computer use, individual access rights, … Key Recommendations Adopt policies and procedures to address acceptable computer use, user access rights, disaster …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Rye City School District – Payroll and Leave Accruals (2016M-169)

… January 31, 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The … operates six schools with approximately 3,375 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

Binghamton City School District – Financial Condition (2013M-242)

… 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the … Binghamton City School District Financial Condition 2013M242 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Morristown Central School District – Information Technology (2021M-137)

… disruptions. Officials did not: Develop written procedures for granting, changing and revoking user access to the … officials. Key Recommendations Develop written procedures for network user access. Evaluate and periodically review all … user accounts and disable those that are unneeded. Develop a comprehensive written IT contingency plan for the District. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Haldane Central School District – Information Technology (2021M-84)

… 74 accounts included generic and former employee accounts. Create secondary user accounts, for three network user … network user accounts with administrative permissions and create secondary accounts to be used for non-administrative …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Bolton Central School District - Fund Balance Management (2018M-249)

… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Richfield Springs Central School District - Fixed Assets (2019M-140)

… [read complete report - pdf] Audit Objective Determine whether fixed assets were … be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Town of Saranac - Cash Management (2019M-32)

… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… 200 percent. The Board has not adequately segregated cash disbursement duties or implemented compensating controls. The … to address the lack of segregation of duties within the disbursement process. Ensure that all ambulance service fees …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… and District officials ensured information technology (IT) assets were safeguarded. District officials accurately … adequate security policies and procedures to safeguard IT assets. District officials did not provide IT security awareness training for employees. As of February …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the bylaws for 35 claims totaling $15,318 that required …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Town of Lloyd - Financial Condition (2019M-108)

… condition. Key Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in … will not be used to fund operations. Develop and adopt a fund balance policy to ensure levels of fund balance are …

https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108

Town of Pelham - Information Technology (2019M-77)

… [read complete report - pdf] Audit Objective Determine whether the Town Board ensured … who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … IT policies or procedures. Sensitive information technology (IT) control weaknesses were communicated …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

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