Search
Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… September 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time students. … Schenectady County Community College Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHuntington Manor Fire District – Cash Disbursements (2014M-108)
… Huntington is Suffolk County. The District is a district corporation of the State, distinct and separate from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Walden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… fiscal year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the … since 2011. Key Recommendations Discontinue the use of a debit card. Ensure that the Treasurer file the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Conesville – Long-Term Planning (2016M-314)
… 26, 2016. Background The Town of Conesville is located in Schoharie County and has a population of approximately … resources are available to replace capital assets in a timely manner. Consider establishing reserves to set …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary … Properly restrict user permissions in the financial application. In addition, sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… (District) website provided the public with transparent and comprehensive financial information. Key Findings … in a lack of transparency. This limits the community and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings … officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… including business office network user account access. In addition, sensitive IT control weaknesses were … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsConesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Village of Croton-on-Hudson – Payroll (2017M-200)
… and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through July 13, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $19 million. … During a three month period, five employees were overpaid for out-of-title work by $902. Departments submit employee …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Town of Lindley – Justice Court (2017M-270)
… Lindley is located in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 … Town of Lindley Justice Court 2017M270 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTuxedo Union Free School District – Financial Condition (2015M-360)
… The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools … funds. The Board and District officials did not develop a multiyear financial plan to address declining enrollment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… to ensure that individuals were paid at their approved salaries and wages and received only the benefits to which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mRochester Career Mentoring Charter School – Procurement (2016M-406)
… period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by … Rochester Career Mentoring Charter School Procurement 2016M406 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406