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Town of Clayton - Justice Court Time and Attendance (2017M-286)
… to recover any wages paid for time not worked. Enforce the handbook requirement that department heads verify and sign …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66School District Bus Safety (2018-MS-4)
… Key Recommendations Annually approve all drivers that transport district students, including contracted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … collections. District officials disagreed with several of our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementSchenevus Central School District - Financial Condition (2018M-83)
… general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Effectively managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District … the balances to appropriate levels. Modify the guidelines for reserves to include desired balances and plans for use that are more specific to the actual needs of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown 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-220Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomWhitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Haldane Central School District – Information Technology (2021M-84)
… 74 accounts included generic and former employee accounts. Create secondary user accounts, for three network user … network 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-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)
… Internet connectivity meets the Federal Communications Commissions FCC recommended bandwidth …
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)
… was to assess the City officials’ financial management for the period January 1, 2012 through March 31, 2015. … Background The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common … did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt structurally …
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)
… July 1, 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of … Rye Neck Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Morristown Central School District – Information Technology (2021M-137)
… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were … user accounts and disable those that are unneeded. Develop a comprehensive written IT contingency plan for the District. …
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)
… School District (District) officials have developed a process to routinely evaluate the overall efficiency and … Key Findings District officials did not develop a process to routinely evaluate the overall efficiency and … performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …
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-108