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Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… the 61 County-owned Department IT devices we examined, in violation of County policies. County officials have not …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andBeacon City School District – Information Technology (2023M-143)
… enabled network user accounts are additional entry points into a network and, if accessed by attackers, could … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Phoenix Central School District – IT Asset Management (S9-22-20)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent. We selected 55 IT assets to … Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 54 … to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant … monthly cash flow forecasts and ensure available funds are invested in legally permissible investments to maximize …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … requirements and/or the District’s procurement policy for 33 transportation contracts totaling $322,056 for the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTown of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … 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 Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls … The purpose of our audit was to review the establishment and use of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December 31, 2013. … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit … and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … The purpose of our audit was to review the claims audit process and to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Grand Island Central School District - School District Website (S9-19-31)
… complete report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … financial plan. Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Newark Central School District - School District Website (S9-19-38)
… complete report - pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … financial plan. Prior year comparison information with the current final annual budget. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) maintained adequate … Findings The former Superintendent intentionally destroyed highway records. The former Superintendent submitted five … claims to the New York State Consolidated Local Street and Highway Improvement Program (CHIPS) that resulted in the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, accurate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Determine whether the Board provided adequate oversight of non-payroll disbursements. Key Findings Online payments … were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Village of Millbrook - Financial Operations and Procurement (2018M-135)
… complete report - pdf] Audit Objective Determine whether: The Board provided adequate oversight to ensure that Village resources are safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable statutes. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Harpursville Central School District - Financial Condition (2018M-120)
… Determine whether District officials adequately managed the District’s financial condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64