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Connetquot Central School District - Financial Management (2019M-180)

… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180

Unified Court System Bulletin No. UCS-20

… USC long term care insurance Affected Employees Employees in the 86 and CT bargaining units in the Unified Court System Effective Date September 15, 1999 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-court

Town of Day – Supervisor’s Records and Reports (2014M-225)

… Key Recommendations Ensure that the accounting records are accurate and updated in a timely manner. Compare the …

https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… Ensure the Treasurer maintained adequate accounting records, deposited collections timely and intact and made … of all money collected, prepare and maintain adequate records and reports for all revenues and expenditures. Board …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

Schuylerville Central School District – Medicaid Reimbursements (2021M-131)

… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not … (providers) did not document all service encounters in the Medicaid billing system (system). Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131

Town of New Windsor – Information Technology (2020M-137)

… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137

Town of Morris – Board Oversight (2013M-75)

… check images to the Board-approved claim vouchers, or to payroll registers, to ensure that the payees and amounts … 130 disbursements totaling almost $280,000, which included payroll disbursements. We did not find any material …

https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75

Watervliet City School District – Information Technology (2021M-34)

… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Glens Falls Housing Authority – Tenant Rents (2014M-370)

… of Commissioners, was established pursuant to New York State Public Housing Law to provide low rent housing for …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370

Franklin-Treadwell Fire District – Disbursements (2021M-16)

… over electronic transfers to ensure no one person can both initiate and approve electronic transfers. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16

Andes Joint Fire District – Financial Activities (2020M-158)

… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

City of Peekskill – Information Technology (2020M-164)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan. Provide periodic IT security awareness training to all employees who use IT resources. District officials … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether City of …

https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Masonville Fire District – Financial Activities (2020M-165)

… protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … compliance with the AUP. Develop written procedures for managing system access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Camden Central School District - Claims Audit Process (2019M-124)

Determine whether claims were adequately documented for appropriate purposes and properly audited and approved before payment

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124

Town of Grand Island - Information Technology (2019M-34)

… compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

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

… in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance … $1.4 million of which only $340,000 (25 percent) was used to finance appropriations from 2014 through 2018. The Board … with appropriation of fund balance that will not be used to fund operations. Develop and adopt a fund balance policy …

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