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Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… personnel who use IT resources, including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a … our comments on issues raised in the School’s response letter. … Finn Academy An Elmira Charter School Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Village of Corfu - Sewer Operations (2018M-133)
… and Village officials effectively managed sewer operations by reasonably estimating budgets, ensuring a good financial …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Randolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Town of Richford - Town Clerk/Tax Collector (2019M-236)
… [read complete report - pdf] Audit Objective Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Newcomb Central School District - Claims Audit (2023M-159)
… District (District) claims were properly audited prior to payment. Key Findings District claims were not properly … State Education Law (Education Law) Section 1724 prior to payment. We reviewed 90 claims totaling $1.3 million and … payment. Because claims were not properly audited prior to payment, there is an increased risk that improper or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… of monitoring to ensure the SHP Training was completed by all employees and the City’s training completion records … officials should monitor completion of annual SHP Training by all employees and elected officials, supported by complete, accurate and reliable records. City officials …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected … Appendix B includes our comment on the District’s response letter. … audit east irondequoit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… officials adequately secured access to the network and properly managed user permissions in financial and student information applications. Key Findings District … network or properly manage user permissions in financial and student information applications. In addition to finding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userXI-A.9 Receiving – XI-A. Purchasing
… Please refer to Chapter XII, Section 5.F – Adjusting the MIR Date of this Guide for additional guidance on this topic. … This date also supports the accurate calculation of the MIR date. Record Retention – Attachments in SFS Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingFormer Fire Co. Treasurer Admits Stealing $24K
… to repay $24,440, after an audit and investigation by State Comptroller Thomas P. DiNapoli exposed her crimes. … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt annual budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionWestchester County - Financial Condition (2018M-151)
… in the general fund. Cash balances that have declined by 54 percent during the audit period, from $180.2 million in …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… appropriations and appropriated fund balance that was not used. Also, the balances in three reserves were … the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … are necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates established by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollLiberty Central School District – Information Technology (2022M-73)
… School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings The Board and District officials did not adequately safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District District officials ensured employees payroll payments and leave accruals were accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Adirondack Central School District – Information Technology (2022M-61)
… District’s network to help safeguard personal, private, and sensitive information (PPSI). Key Findings District … (SLA) to clearly identify the provider’s responsibilities and specific services to be provided. Officials did not … a cyber incident could result in the loss of data and serious operational interruption. The District had three …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… [read complete report - pdf] Audit Objective Determine whether the City of … with periodic PILOT payment reports and assess penalties for late payments. CPIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Webb Union Free School District – Financial Management (2022M-53)
… appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund … improperly overstated fiscal year-end encumbrances by approximately $974,000 from 2018-19 through 2020-21. When … balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and levied more …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… from 2016-17 through 2020-21 exceeded actual expenditures by $6.3 million, or 4.5 percent. Officials did not use the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Frankfort – Justice Court Operations (2022M-16)
Determine whether the Town of Frankfort Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were properly deposited reported and remitted
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16