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Haldane Central School District – Information Technology (2021M-84)
… manage and monitor user accounts and permissions. As a result, the District has an increased risk that it could lose important data and suffer serious interruption in operations. District officials did not: Disable 74 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Town of Lansing – Information Technology (2022M-66)
… breach notification. The Board did not require IT security awareness training for computer users. Key Recommendations … adequate written IT policies. Require periodic IT security awareness training for personnel who use Town IT resources. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… (NYSED). When tested, the average wireless Internet download speed was 127 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… (NYSED). When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… to supporting teacher center activity records, accrual lists, time requests, substitute lists and the District’s policy. Except for minor … between District and State grant activities. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Niagara County – Golf Course Financial Operations (2015M-308)
… all financial transactions in to the point of sale system. Secure cash in a safe until it is deposited in a bank and …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308City of Geneva – Financial Management (2015M-105)
… and has a population of approximately 13,200. The Common Council is the legislative and governing body. Budgeted … total approximately $24.2 million. Key Findings The City Manager did not use historical trends or prior year amounts when producing budgets for 2012-14, and the Council, therefore, adopted unrealistic budgets. Fund balance …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Rye Neck Union Free School District – Information Technology (2016M-280)
… sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … six-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $39.6 … District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Tonawanda City School District – Financial Management (2016M-370)
… which exceeded the statutory limit by 5 percentage points. Key Recommendations Adopt budgets that realistically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Milford Central School District – Financial Condition (2016M-87)
… County. The District, which operates one school with 417 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Morristown Central School District – Information Technology (2021M-137)
… officials did not adequately manage network user accounts or develop an IT contingency plan that details how District … user accounts to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were … agreed with our recommendations and have initiated or indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Wayne Central School District – Transportation Department Operations (2021M-160)
… (Board) did not adopt comprehensive written policies for the transportation department’s operations. District officials did not maintain detailed records for the transportation department or develop procedures for evaluating the transportation department’s operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mTonawanda City School District - Procurement (2023M-108)
… Tonawanda City School District (District) officials used a competitive process to procure goods and services. Key … (Board) and District officials did not always use a competitive process to procure goods and services. As a … procedures. Did not obtain quotes or request proposals in accordance with District policies for 23 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Saranac Central School District – Investment Program (2023M-89)
… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Greenville Fire District – Investment Program (2023M-106)
… accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with … services to the Town. The Department is governed by a seven-member Board of Directors. Expenditures for 2013 … did not adopt an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialCold Spring Harbor Central School District – Capital Assets (2023M-37)
… Superintendent) did not maintain a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Town of East Hampton – Budget Review (B18-7-9)
… and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town … 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/town/2018/10/29/town-east-hampton-budget-review-b18-7-9County of Rockland – Budget Review (B18-6-11)
… review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11