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Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability for the cash receipts process. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… our audit was to assess the Authority’s administration of Housing Choice Voucher (HCV) programs for the period April 1, … April 20, 2016. Background The Village of Monticello Housing Authority is located in the Village of Monticello in … Authority, which was established pursuant to State Public Housing Law, is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272East Moriches Union Free School District – Budget Review (B7-13-3)
… year are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt … East Moriches Union Free School District Budget Review B7133 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Speculator – Financial Condition (2013M-381)
… financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Sayville Public Library – Treasurer (2016M-334)
… 1, 2015 through June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of Islip, Suffolk County. … Sayville Public Library Treasurer 2016M334 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Morristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Wayne Central School District – Transportation Department Operations (2021M-160)
… District (District) officials have developed a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings District officials did not develop a process to routinely evaluate the overall efficiency and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mWhitesville Central School District – Information Technology (2021M-22)
… officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information systems. District officials did not: Disable … modifying or disabling user permissions to the network and information systems. Establish a written agreement with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Haldane Central School District – Information Technology (2021M-84)
… 74 accounts included generic and former employee accounts. Create secondary user accounts, for three network user … network user accounts with administrative permissions and create secondary accounts to be used for non-administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Town of Lansing – Information Technology (2022M-66)
… Board (Board) did not create adequate written IT policies for network user access, online banking and breach … The Board did not require IT security awareness training for computer users. Key Recommendations Review user access on … policies. Require periodic IT security awareness training for personnel who use Town IT resources. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… When tested, the average wireless Internet download speed was 127 Mbps. The District’s contracted bandwidth …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps. The District’s contracted bandwidth …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Tonawanda City School District - Procurement (2023M-108)
… Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Saranac Central School District – Investment Program (2023M-89)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings District … the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds … rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Greenville Fire District – Investment Program (2023M-106)
… Officials did not: Develop investment procedures to convey management’s expectations for managing the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Wyandanch Union Free School District – Budget Review (B20-7-7)
… was to provide an independent evaluation of the adopted 202021 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Cairo - Fuel Management (2019M-150)
Determine whether Town officials designed appropriate internal controls over fuel inventory to adequately safeguard Town assets
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due to …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Clayton - Justice Court Time and Attendance (2017M-286)
… Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Enforce the … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286