Search
New Rochelle City School District – Information Technology (2021M-142)
… accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Arlington Central School District – Network User Accounts (2021M-110)
… were adequately configured and secured. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … account and one account the IT Director could not identify to whom it belonged. These accounts have been unnecessarily …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Tully Central School District – Network Access Controls (2021M-138)
… account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate guidance on fundraising activities and did not enforce bylaw provisions … timely manner. Department officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… Determine whether the Town of Centerville Town Town Clerk Clerk properly recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Hempstead – Compensatory Time (2021M-64)
… and approved by direct supervisors. Ensure separation payments that included a payment for unused comp time were … time is properly supported and approved. Ensure separation payments are properly supported. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… requirements are met. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish adequate … user accounts to prevent unauthorized use, access and loss. Officials also did not: Periodically review and disable … accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… District officials did not properly collect, receipt, deposit and disburse ECA funds. Because officials did not … and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 … supported. The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mClyde-Savannah Central School District – Network Access Controls (2020M-122)
… access the District’s network. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 … The Town lacked comprehensive policies and procedures over water and sewer charges. The Town was not properly billing … involved with billing, collecting and accounting for water and sewer charges. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Tuxedo – Financial Operations (2014M-284)
… January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Sidney – Budget Review (B4-15-18)
… recommendations contained in the 2014 budget review letter. The Town’s preliminary budget complies with the … There are no recommendations in this budget review letter. …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the … desk cash receipts for the period June 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library … for the Library’s collection and disbursement of donated funds. The Treasurer has not maintained a detailed …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Duanesburg – Financial Records and Reports (2020M-116)
… reports to the Board. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Brighton Central School District – IT Asset Management (S9-22-6)
… report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials appropriately … or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… properly accounted for. Specifically: Three IT assets, a printer costing $1,155, a smart television and an interactive …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20