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Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… to officials, District officials did not: Comply with Board policies to help ensure adequate network access … In addition, the District did not have a written agreement with BOCES to itemize and define all IT services and … review network user accounts for necessity. Work with BOCES to develop a written agreement with a detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Village of Suffern – Budget Review (B17-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Pulteney – Information Technology (2021M-28)
… user accounts. Enter into a service level agreement (SLA) with the Town’s IT service providers. In addition, sensitive … and disable those that are unnecessary. Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… evaluate change orders, to ensure they are appropriately aggregated to determine whether it is necessary to obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Penn Yan Central School District – Network Access Controls (2021M-79)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly … Central School District District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userTown of Taylor – Financial Management (2016M-391)
… 1, 2015 through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over … of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon within the Oneida City School … bank accounts. District officials have not established a secure process to ensure that petty cash is appropriately …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Alfred-Almond Central School District - Financial Management (2019M-131)
… an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … agreed with our recommendations and indicated that they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment assignment against each vendor exists. In the … line. If the Location field on any scheduled payment line is “OSCOFSET” followed by a two-digit number (e.g. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountConnetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Thurston Fire Company – Board Oversight (2016M-429)
… which stipulate that a Board composed of seven elected members is responsible for the Company's overall financial … of the vouchers, invoices or bank statements was made by members of the finance committee prior to payment. The … two members of the finance committee and have adequate support. Ensure the finance committee completes an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve balances. Adopted policies … should perform a cost-per-meal analysis and continue to identify potential efficiencies that will help ensure the … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of … Village of Hempstead Budget Review B7157 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period … its oversight of the Town’s finances. The Board has not adopted realistic budgets for the general fund primarily … districts to support their operations. The Board did not have a policy to govern the level of fund balance that should …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Morristown Central School District – Information Technology (2021M-137)
… user accounts and developed an information technology (IT) contingency plan. Key Findings District officials did not … adequately manage network user accounts or develop an IT contingency plan that details how District officials would … that are unneeded. Develop a comprehensive written IT contingency plan for the District. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… included generic and former employee accounts. Create secondary user accounts, for three network user accounts with … 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-84PUC Achieve Charter School – Board Oversight (2016M-316)
… period July 1, 2014 through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester … PUC Achieve Charter School Board Oversight 2016M316 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel … records are compared to vehicle fuel consumption. The storage tanks are inspected monthly. The Supervisor of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02