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Susquehanna Valley Central School District – Information Technology (2020M-95)
… (District) officials established information technology (IT) controls over user access to protect against unauthorized … Key Findings District officials did not establish adequate IT controls over user access to protect against unauthorized … were installed on District computers. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its contract. Receive … services. School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomSackets Harbor Central School District - Information Technology (2019M-208)
… network user accounts and adequately restrict user permissions to the network and user computers based on job … the network and user computers. Evaluate user accounts and permissions and ensure unneeded user accounts are disabled and unnecessary permissions are removed. Develop a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Determine if District officials accurately allocated personnel costs between District and State grant activities. … employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsMargaretville Central School District – Financial Management (2020M-46)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did … claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Dayton - Fund Balance Management (2019M-221)
… cash advances as required. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Village of Delhi - Disbursements (2019M-204)
… Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… of Batavia (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected facilities. … City of Batavia City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… usage logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Town of Berkshire – Board Oversight (2023M-122)
… (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town … officials did not ensure non-payroll disbursements were for appropriate Town purposes. The Board did not: Segregate … all claims, require adequate supporting documentation for 59 claims totaling $51,519 or establish procedures to …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyTown of East Hampton – Budget Review (B18-7-9)
… 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… of Islip Board members. During 2013, the Agency reported 89 projects with active agreements, 70 of which generated …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overHortonville Fire District – Financial Reporting (2014M-188)
… Secretary-Treasurer does not provide the Board with budget versus actual revenue and expenditure reports. Key … prepare monthly financial reports which include budget versus actual revenue and expenditure activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to … The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial