Search
Naples Central School District – Network Access Controls (2020M-82)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had 63 unneeded network user accounts that had … have and use their own network user accounts to access the District’s network. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Peekskill City School District - Network User Accounts (2021M-195)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 individual and 77 generic unneeded network user accounts, one of which was last logged on in January 2012. Ensured all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Town of Brandon - Financial Condition (2019M-239)
… in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Poughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we … two employees or 14 percent of employees tested did not complete the annual SHP Training. Additionally, over 30 … one of the two SHP Trainings provided by the Village did not include all the minimum requirements. As a result, most …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Eden - Real Property Tax Exemptions (2018M-231)
… Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … Periodically monitor exemptions and ensure annual renewal documentation is provided when required. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Benson - Disbursements (2019M-54)
… allowed a County employee to use a stamp to affix his signature to the checks. A County employee made 79 bank … oversight of the Supervisor. Key Recommendations Destroy signature stamps. Supervisor should authorize all online bank …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Town of Wawarsing - Recreation Department Records (2019M-20)
… Key Findings Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate documentation to determine if summer …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Multiple Dwelling Property Inspections (2018-MS-1)
… are utilizing resources to perform FSPM inspections of residential buildings with three or more dwelling units, at a minimum of every three years and confirming that known violations are corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Town of Lancaster - Information Technology (2018M-114)
… safeguarded and secured. Key Findings Town officials have not designed or implemented procedures to monitor compliance … the amount of employees’ personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Elba Central School District - Financial Management (2018M-96)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … with overestimated appropriations averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Wayne Central School District – Financial Management (2012M-229)
… budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are funded primarily with State aid, sales tax, real property … encumbrances and ensure that year-end encumbrances are valid and supported. Develop comprehensive policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key Recommendations Perform a deliberate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Philipstown – Financial Management (2024M-100)
… managed financial operations. Key Findings The Board did not properly manage the Town’s financial operations and used … benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately budget for GLWD operations. For example, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Town of Shelby – Financial Management (2012M-206)
… financial operations for the period January 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … $2.6 million. Key Findings The Supervisor did not maintain accurate computerized accounting records. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Wayne – Justice Court (2013M-52)
Town of Wayne Justice Court 2013M52
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52