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East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… complete report – pdf] Audit Objective Determine whether East Williston Union Free School District (District) … in the District’s response letter. … audit school district East Williston …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… bidding requirements and/or the District’s procurement policy for 33 transportation contracts totaling $322,056 for … bidding requirements and the District’s procurement policy. Monitor and enforce fuel credit card procedures. … action. … audit oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Copiague Fire District – Credit Card Purchases (2019M-98)
… card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 … by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Lake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLongwood Central School District – Overtime (2021M-126)
… District (District) officials appropriately approved and documented overtime for non-instructional employees. Key … Findings District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Town of Clifton Park – Information Technology (2020M-162)
… employee Internet use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s … with IT policies. Develop comprehensive written procedures for managing and monitoring network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Cambria Housing Authority – Financial Management (2015M-316)
… was to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for … Key Findings Claims were not properly itemized, supported and audited by the Board prior to payment. Tenant files did …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Menands 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-78About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportBelfast Central School District – Reserve Funds (2021M-135)
… the Belfast Central School District (District) Board of Education (Board) and District officials properly … fund policy. Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. … whether the Belfast Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Village of Monticello – Budget Review (B4-14-15)
… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget … tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Town of Marcy – Justice Court Operations (2020M-166)
… and accountabilities, monitor the work performed by the clerk and ensure pending traffic tickets are enforced …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166State Comptroller DiNapoli Releases School District Audit
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… review network user accounts and disable those that are unnecessary. Ensure all IT users have and use their own …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Newark Central School District - School District Website (S9-19-38)
… and internal audit reports and corrective action plans (CAPs). A comprehensive multiyear financial plan. Prior year … a comprehensive multiyear financial plan, audits and CAPs are on the website in a transparent location. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Grand Island Central School District - School District Website (S9-19-31)
… report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its resources … raised in their response. … Determine whether the Grand Island Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) established … … Determine whether the StamfordHarpersfieldKortright Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m