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City of Watertown – Information Technology (2017M-184)
… password security management. The Council did not ensure cybersecurity awareness training was provided to personnel … devices and password security management. Provide IT cybersecurity awareness training to personnel who use City IT …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… adjustments. Officials have not provided employees with cybersecurity awareness training. Key Recommendations Review … assessment of penalties and account adjustments. Provide cybersecurity awareness training to employees. … Authority Water and Sewer Operations and Wastewater System Cybersecurity 2017M276 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not submitted an …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementGreater Amsterdam School District – Financial Condition (2016M-110)
Greater Amsterdam School District Financial Condition 2016M110
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… District officials have generally established effective payroll-related policies and procedures but have not … policies and procedures related to the processing of payroll outside of normal pay dates. District officials did … related to the periodic review and reconciliation of payroll withholdings, deductions and contributions, to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. Background The Hawthorne … the District has an agreement with each bank and all three banks offer various security controls such as callback … authorizing and recording wire transfer transactions are adequately segregated. Include security controls in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overAlden Central School District – Financial Management (2016M-372)
… District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Amherst Central School District –Financial Condition (2016M-167)
… review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $53.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Wading River Fire District – Gasoline Credit Cards (2017M-5)
… The credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Campbell-Savona Central School District – Budget Review (B2-13-12)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the … as those from the last five years, is likely to produce an operating surplus. As a result, fund balance appropriated as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial … to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately … Key Findings The Town’s general town wide fund balance has decreased by approximately $2.4 million over the past …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Manorville Fire District – Board Oversight and Fuel (2016M-411)
… officials did not adequately monitor gasoline credit card purchases. Key Recommendations Develop and adopt … invoices or receipts be attached to gasoline credit card claims when they are submitted for approval. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… not properly segregated. No one internally reviewed the rent and additional charges posted to tenants’ accounts by … who is independent of the billing process reviews the rent and additional charges that are posted to tenants’ …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over … to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31