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Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… not establish sufficient procedures, such as establishing a District-wide data classification matrix and inventorying … to help ensure PPSI on MCDs is adequately protected, which outline proper access, transmission, storage and use of PPSI. … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andCohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Glen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Village of Islandia – Procurement (2021M-203)
… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Minetto – Information Technology (2022M-9)
… final report - pdf] Audit Objective Determine whether Town of Minetto (Town) officials ensured information technology … secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … local user accounts and permissions. As a result, four of 10 computers had unneeded and unused local user accounts. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control weaknesses, which we communicated confidentially to officials, we found that: Nine of the District’s network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Hewlett Bay Park – Financial Management (2022M-30)
… or monitor and effectively manage fund balance. As a result, more taxes were levied than needed to fund … of the ensuing year’s budget. Underestimated revenues by a total of $420,341 and overestimated expenditures by a total … $260,003 and $293,105. However, actual deficits for that period ranged between $5,547 and $42,216. This practice …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30West Islip Union Free School District – Financial Management (2022M-40)
… Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) … Determine whether the West Islip Union Free School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142York Central School District - School District Website (S9-19-35)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make … results. External audit reports and corrective action plan (CAP). Officials did not prepare: A multiyear financial … Key Recommendations District officials must post required information to the District website: Final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … reviewed. The Town may have saved $3,891 (6 percent) on diesel fuel purchases if Town officials had used the New York …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Peconic Bay Community Preservation Fund (2023-MR-1)
… , and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … and Southold Towns properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Clymer Central School District – Payroll (2023M-168)
… used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total … Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key … Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, … Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… fees, interest, unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. Paid employees for …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Eaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings … address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use were … their optimal usable life. Out of the 10 pieces of major highway equipment and vehicles reviewed, seven required …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Williamsville Central School District – Financial Management (2022M-193)
… totaling $78 million. Were not fully transparent with the public regarding the funding and replenishment of all … appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207