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Village of Corinth – Investment Program (2023M-146)

… period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average … the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)

… nonstudent network user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. … and follow up with employees who have not completed the required IT security awareness training. BOCES officials …

https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user

Sag Harbor Union Free School District – Claims Auditing (2022M-174)

… report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims … audit school sag harbor claims auditing 2022 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… a result, total costs to complete the Project exceeded the grant revenues received by $256,302 and contributed to the …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Hilton Central School District – Network Access Controls (2022M-200)

… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and … information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Heuvelton Central School District – Procurement (2023M-55)

… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District … did not always comply with statutory requirements and the District’s procurement policy by seeking competition …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Town of Seneca Falls – Cash Collections (2023M-57)

… permit fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected … and five elected officials did not complete the annual SHP Training. Additionally, the Fire Department cancelled the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Bolton Central School District - Fund Balance Management (2018M-249)

… to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Village of Atlantic Beach - Payroll (2018M-254)

… perform an independent review of payroll activities before payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the … realistic appropriations for the building inspector’s permit fees each year, based on recent trends. Key …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254

Moriah Central School District - Medicaid Reimbursements (2019M-64)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64

East Quogue Union Free School District - Claims Auditing (2019M-78)

… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Middleburgh Central School District - Information Technology (2019M-115)

Determine whether the Board and District officials adequately safeguarded data from potential abuse or loss

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Town of Cairo - Fuel Management (2019M-150)

… and reviewed. Implement policies and procedures for tracking fuel usage to ensure fuel is used for Town purposes. …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Mayfield Central School District – Medicaid Reimbursements (2019M-149)

… did not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had … Ensure providers document all service encounters in the system. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149

School District Bus Safety (2018-MS-4)

… in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted from random drug … School District Bus Safety 2018MS4 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

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