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Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… data and student information could be inappropriately altered, accessed, or used. In addition to sensitive control …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… communicated confidentially to officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled in February 2021 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Sandy Creek Central School District – Reserve Management (2023M-43)

… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43

Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)

… developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the … District officials did not develop an IT contingency plan to help them adequately secure and protect business office IT … IT contingency plan in place that is properly distributed to all business office staff and periodically tested for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-information

Cayuga County - Procurement and Claims Audit (2018M-274)

… Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims were adequately supported and properly audited before payment. Key Findings County … Determine whether County officials procured goods and services in accordance with the procurement policy and …

https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274

Town of Shawangunk - Sewer District Charges (2018M-122)

… of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s average annual … Appendix B includes our comments on the issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Akron Central School District - Financial Management (2018M-195)

… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general fund financial condition. Key Findings … As of June 30, 2017 unrestricted fund balance exceeded the statutory limit by approximately $1.2 million, or 4 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195

Village of Maybrook – Financial Condition (2020M-54)

… by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Alexander Central School District – Financial Management (2020M-64)

… statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Oneida City School District – Information Technology (2020M-80)

… did not adequately manage user accounts or administrative permissions to limit access to assets and data. Some District … Key Recommendations Review network user accounts and permissions, disable unnecessary accounts and remove excessive permissions. Monitor employees’ Internet use and enforce the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Newfane Central School District – Financial Management (2020M-88)

… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Town of Hounsfield - Claims Auditing (2019M-215)

… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Village of Arkport - Information Technology (2019M-203)

… Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT security … the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and … (PPSI). Provide periodic IT security awareness training to personnel who use IT resources, including the importance of …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… the United States General Services Administration (GSA) per diem rates. A credit card company was allowed to directly … rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all credit card claims are audited …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Village of Port Chester - Dual Employment (2018M-91)

… who simultaneously worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure … who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

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