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Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetTown 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-66Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… January 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238X.7 Overview – X. Guide to Vendor/Customer Management
… Sponsors. The use of Customers and the Customer File is not required for certain revenue transactions (e.g., point of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewVillage of Speculator – Financial Condition (2013M-381)
… are approximately $1.7 million. Key Findings The Board did not develop sound revenue budget estimates. Unplanned …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Wayne Central School District – Transportation Department Operations (2021M-160)
… the transportation department’s operations in accordance with Board-adopted policies and procedures. District officials generally agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mMonticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… approximately $1.1 million. Key Findings The Board does not receive a report of disbursements made to property … of household in the Family Self-Sufficiency (FSS) did not certify that their families had not received cash welfare assistance in the previous 12 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Whitesville Central School District – Information Technology (2021M-22)
… and information systems. Establish a written agreement with the Erie 1 Board of Cooperative Educational Services … for monitoring shared accounts. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Sayville Public Library – Treasurer (2016M-334)
… duties were indicative of those of a public officer, did not take an oath of office, which is a requirement for …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378State Agencies Bulletin No. 1876
… PFRS, NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being collected. …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Cairo - Fuel Management (2019M-150)
… that 733 out of 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway Department … (29 percent), valued at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Wappinger - Information Technology (2019M-220)
… use policy. Twenty of 66 user accounts were not necessary for Town operations. Town officials did not develop a breach … Key Recommendations Monitor web and computer usage for compliance with policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time requests, substitute lists and the District’s policy. Except for minor …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Village of Hempstead – Budget Review (B7-14-4)
… expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Morristown Central School District – Information Technology (2021M-137)
… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop an IT … officials would respond to IT disruptions. Officials did not: Develop written procedures for granting, changing and …
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)
… and permissions. Key Findings District officials did not adequately manage and monitor user accounts and … serious interruption in operations. District officials did not: Disable 74 unneeded network user accounts of the 300 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84IX.12.A Key Provisions – IX. Federal Grants
… Government to state primary government agencies (i.e., not public authorities or local governments) will be subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisions