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Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … employed by the District. As a result, the District’s risk of unauthorized network access is increased. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Phelps – Financial Management (2015M-70)
… The Town of Phelps is located in Ontario County and has a population of approximately 7,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … The Board and Town officials have not formally established a multiyear financial and capital plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… have established adequate controls over the claims processing function that allow claims to be audited in a …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge … January 1, 2013 through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a … The purpose of our audit was to review the Towns water user charge …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital … 1, 2013 through August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population … The purpose of our audit was to determine if the accounting for capital …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalJericho Water District – Water Use Charges (2013M-395)
… water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The … District policies and properly authorized by a designated official. Key Recommendations There are no recommendations …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting … did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Marcy – Justice Court Operations (2020M-166)
… report - pdf ] Audit Objective Determine whether the Town of Marcy (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … The Justices generally provided adequate oversight of Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… The Treasurer should control when her electronic signature is applied to checks. The Board should ensure that all insurance claims are presented to the claims auditor for audit and approval prior to payment. The Board should … online banking policy. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsState Comptroller DiNapoli Releases School District Audit
… confidentially to officials. Due to the COVID-19 pandemic, with the district‘s increased reliance on a remote learning … and administrative operations, protecting IT assets is critical. Find out how your government money is spent at … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Town of Caneadea – Fund Balance Management (2020M-145)
… recurring expenditures, and include realistic estimates of appropriated fund balance amounts. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Grand Island Central School District - School District Website (S9-19-31)
… Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective action. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Central Square Central School District - School District Website (S9-19-29)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… report - pdf ] Audit Objective Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money. Key Findings … did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have … Board did not ensure there were no prohibited conflicts of interest and allowed claims to be paid prior to audit and approval. The Board did not adopt a code of ethics, as required by law. A Commissioner had a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Attica Central School District – Financial Management (2022M-103)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not needed circumvents the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Pleasantville Union Free School District – Claims Auditing (2022M-136)
… payment. Key Findings The Board did not ensure the claims auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit … comply with the District’s procurement policy. The claims auditor did not determine if claims: Were for valid District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed (10 percent of the population), 11 of 12 teachers responding to our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9