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New Rochelle City School District – Information Technology (2021M-142)
… established adequate controls over network and financial application user accounts to prevent unauthorized access, use … not establish adequate controls over network and financial application user accounts to prevent unauthorized use, access … District procedures were followed to communicate financial application user account changes to the vendor. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Long Lake Central School District – Capital Project (2021M-183)
… the claims auditor before payment. Reviewed and approved all eight change orders totaling $195,718 for appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183X.4.C Contacts – X. Guide to Vendor/Customer Management
… A vendor can have multiple contacts, but only one primary contact. When the vendor is created, the primary contact is the contact on the vendor’s Substitute W-9 form. The vendor’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsDavenport Fire District – Financial Activities (2020M-147)
… [ read complete report - pdf ] Audit Objective Determine whether Davenport …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Tuxedo – Financial Operations (2014M-284)
… through January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Saugerties – Justice Court Operations (2015M-47)
The purpose of our audit was to examine internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Louisville – Water User Charges (2015M-44)
… financial duties or provide sufficient oversight of billing, collecting and recording of water payments and … users have administrative rights in the computerized water billing system which allow them to adjust customer accounts, … in the system. Key Recommendations Segregate the duties of billing, collecting and recording or provide for oversight …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… the period July 1, 2011, to March 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides services to several … a schedule of claims to present to the Board, which then audits the claims before signing the checks. The claims …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not … records. Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply … B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126State Comptroller Dinapoli Releases Municipal Audit
… totaling $3,435 were collected and deposited but payments to the clerk-treasurer and reported to the Justice Court Fund only amounted to $3,360. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditCity of Middletown - Information Technology (2018M-235)
… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City … IT systems were adequately secured and protected against unauthorized use …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… (District) officials ensured that real property taxes and retiree health insurance contributions were properly … Key Findings The real property tax collections and retiree health insurance contributions we reviewed were … reporting all money collected for real property taxes and retiree health insurance contributions. Although our testing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
… did not develop written procedures for granting, changing and revoking access rights. Officials did not regularly … user accounts can be potential entry points for attackers and could be used to inappropriately access the District’s … confidentially to officials. Key Recommendations Develop and adhere to written procedures for granting, changing, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Town of Greene – Justice Court Operations (2021M-95)
… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key … Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we … Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Knox – Town Clerk (2020M-72)
… Determine whether the Town Clerk Clerk recorded deposited disbursed and reported all …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily … Key Recommendations File the appropriate State aid forms with SED for the remaining four buses identified in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busWestfield, Town of – Financial Management (2013M-389)
… funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Broadalbin – Leave Accruals (2014M-88)
… of highway department employees for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88