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Somers Central School District – User Accounts and Software Updates (2021M-153)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack or other event, employees have insufficient guidance to restore or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mVillage of Waterford – Board Oversight (2022M-70)
… the Board did not: Establish compensating controls to address the lack of segregation of the Treasurer’s duties. … or receive adequate monthly reports from the Treasurer to adequately monitor operations, or ensure bank … the Treasurer provides adequate monthly financial reports to the Board. Ensure the Treasurer pays only those claims …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Sodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District District officials ensured only appropriate necessary and authorized software was installed on District computers
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Glen Aubrey Fire Company – Board Oversight (2022M-139)
… with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that … Key Recommendations Ensure compliance with the terms and conditions of all contracts and lease agreements. Develop … Towns annually. Review and approve financial transactions on a regular basis and have them audited annually. Charge the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Urbana – Access Controls (2022M-4)
… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … in transfers were recorded in the payroll fund cash account within the financial software during our audit period … more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Minetto – Information Technology (2022M-9)
… use, access and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected … to officials, the Town Board (Board) and officials did not: Provide IT security awareness training to all computer …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Village of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… Establish a benchmark collection rate. If the industry standard collection rate of 85 percent was achieved, over the … for outstanding tickets. To increase collections, consider license plate readers, instituting civil action or amnesty …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Peconic Bay Community Preservation Fund (2023-MR-1)
… issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and … Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and … Determine whether officials from the Towns of East Hampton Riverhead Shelter Island Southampton and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was preapproved and necessary. As a result, officials may have paid more overtime than … Key Recommendations Ensure all non-emergency overtime is approved in writing prior to work being performed and …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Eaton No. 1 Fire District – Board Oversight (2024M-4)
… were maintained. Key Findings District officials did not adequately monitor financial activities or maintain … and reports. The Board of Fire Commissioners (Board) did not: Ensure basic accounting records were maintained or that …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings … address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use were … their optimal usable life. Out of the 10 pieces of major highway equipment and vehicles reviewed, seven required …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. … 2020-21, the electric fund’s total net assets declined by approximately $9 million and cash declined from $4.1 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Tuckahoe Union Free School District – Overtime (2023M-53)
… events. Had the District considered alternative options instead of incurring overtime, some of these payments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Corning City School District – Claims Auditing (2023M-105)
… auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately $19.5 … auditor properly audited and approved claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… not: Adequately safeguard highway assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate expenditures. … to the Board when assets are sold and ensure all scrap metal is adequately secured and sales proceeds are recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of … District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more … through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in October 2018 and was …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17