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Uniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … granting, changing and disabling nonstudent network user account access, and regularly review the accounts to ensure … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Ticonderoga – Capital Project Management (2023M-38)
… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… into the financial system by the business office, which is inefficient and increases the likelihood for errors. There …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetEast Meadow Union Free School – Overtime (2022M-118)
… complete report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) … officials properly approved, monitored and controlled the Facilities and Operations Department (Department) … employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179State Comptroller DiNapoli Statement on MTA 2023 Budget
… 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding or MTA …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in … any grant opportunity that is published in the Contract Reporter or State Register will be considered to have … of any resulting contract and thereby necessitate a new procurement with more extensive outreach efforts. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesWilson Central School District - Financial Management (2022M-22)
… of the statutory limit and maintaining excess reserves, real property taxes may have been higher than necessary. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Fishers Fire District – Financial Condition (2021M-128)
… unassigned fund balance increased to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… did not demonstrate appropriate “tone at the top,” which is essential to establish strong internal controls. Key …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… to review and verify that all data in the annual report is accurate and complete. IDA officials generally disagreed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… citizen’s group so that it does not appear the Town is fundraising. Ensure that the Supervisor signs all Town …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105North Greenbush Common School District – Claims Auditing (2022M-112)
… approves the claims before payment. If a claims auditor is not appointed, ensure the Board audits and approves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Town of Tioga – Long-Term Planning (2022M-181)
town tioga longterm planning
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Liberty Central School District – Information Technology (2022M-73)
… As a result, the District’s risk of a system compromise is increased. Establish adequate information technology (IT) …
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)
… annually to ensure the amount credited to each employee is accurate. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… competition. When officials do not seek competition, there is less assurance to taxpayers that procurements were made in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Chappaqua Central School District - Fixed Assets (2022M-186)
… Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Windsor Central School District – Fuel Controls (2022M-133)
… over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133