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Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyTown of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Milo – Financial Condition (2020M-172)
… realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital plans or the following … Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Beacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible … reimbursement. District officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Phoenix Central School District – IT Asset Management (S9-22-20)
… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm … percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Town of Dix – Supervisor’s Control of Cash (2022M-57)
… $126 of the premium cost . There was no documentation to support she was entitled to receive these benefits. The findings regarding the former bookkeeper were referred to outside law enforcement for review. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… [read complete report – pdf] Audit Objective Determine whether Amherst … officials secured user account access to the network and managed user accounts and permissions in financial and student information applications. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andOlean City School District – Reserve Funds (2022M-187)
… officials properly established the District’s nine general fund reserve funds totaling $10.9 million but did not use the … funds that may have been used in a more beneficial way. Key Recommendations Adopt a comprehensive written … B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Audit Objective Determine whether East Williston Union Free School District (District) officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkSandy Creek Central School District – Reserve Management (2023M-43)
… fund plan, it was outdated and has not been adopted by the Board. Key Recommendations Ensure the EBALR is only …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… to all business office staff and periodically tested for efficacy, District officials have less assurance that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationTown of Johnsburg – North Creek Water District Charges (2023M-51)
… the contractor were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … Key Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… inventories. Officials did not maintain a complete and current capital asset list (asset list). We were unable to … capital asset policy. Maintain a complete, accurate and current inventory of all capital assets. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Albany County – Sexual Harassment Prevention Training (S9-23-05)
… Determine whether County of Albany (County) employees and elected officials completed annual sexual harassment … Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not … individuals we tested, including 267 selected employees and all 48 elected officials, we could not reliably verify …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05South Glens Falls Central School District - Fund Balance (2018M-90)
… finance related costs. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Town of Red Hook - Financial Condition (2018M-171)
… to 70 percent of annual expenditures. The policy did not define the time periods or means for which fund balance will … policy to ensure reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171