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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… Central School District (District) officials ensured that real property taxes and retiree health insurance … collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance … depositing and reporting all money collected for real property taxes and retiree health insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Arlington Central School District – Network User Accounts (2021M-110)

… School District (District) officials ensured network user accounts were adequately configured and secured. Key Findings District officials did not ensure network user accounts were adequately configured and secured. In addition … should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include 116 generic …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Menands Union Free School District – Information Technology (2021M-78)

… computers examined. Provide IT security awareness training to employees. Adopt a breach notification policy that is … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Revise IT vendor contracts to define roles and responsibilities. Provide IT security …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject to an independent claims audit and some were not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83

Town of Waterloo – Financial Management (2022M-7)

… the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board … the Board did not: Implement adequate corrective action to address prior audit findings and recommendations, which … Establish written multiyear financial and capital plans to adequately manage fund balance. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7

Wynantskill Union Free School District – Purchasing (2022M-85)

… Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Follow the District’s purchasing … Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… School District (District) officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology … but not limited to, accounts for former employees and substitute teachers that were never employed by the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Attica Central School District – Financial Management (2022M-103)

… fund balance and reserves that were not actually needed to fund operations. Overestimated budgetary appropriations by … appropriated fund balance and reserves that will be used to fund operations. Return improperly restricted funds to general fund surplus fund balance. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Town of Marathon – Town Clerk (2022M-143)

… and accurate manner . As a result, the Board’s ability to effectively monitor financial operations was diminished . … documentation and deposit, remit and report collections to the appropriate parties in a timely manner. Prepare … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… six purchases totaling $39,758. Use a competitive method to procure professional services and insurance coverage from … officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… the District had additional entry points for attackers to access and view personal, private and sensitive … and did not have sufficient documented guidance or plans to follow to resume essential operations if an unexpected IT incident …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)

… Department’s electronic data containing PPSI. In addition to sensitive information technology (IT) control weaknesses communicated confidentially to officials, we found: Electronic data containing PPSI on 32 … and IT staff did not establish formal written procedures to help adequately secure PPSI. Key Recommendations Ensure IT …

https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-and

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122

Town of Duanesburg – Financial Records and Reports (2020M-116)

… complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The … The Town Board (Board) did not always receive financial reports and reports it received were not accurate. The Board …

https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116

Davenport Fire District – Financial Activities (2020M-147)

… (District) officials established adequate controls to ensure that financial activities are properly recorded and … District officials have not established adequate controls to ensure that financial activities are properly recorded and … reported, and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)

… the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate … recording and reporting all transactions related to FFI tax money. The Fire Chief maintained inaccurate … developing comprehensive policies and procedures related to FFI tax money. Ensure the Chamberlain adequately maintains …

https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140

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