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Otego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop … action. Appendix B includes our comments on issues raised in the THLDC’s response letter. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Hempstead – Procurement (2022M-63)
… written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, competition … that provide these services to the Town and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation … resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Groton – Highway Department Asset Accountability (2022M-117)
… inventories, obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen assets with costs totaling … bookkeeper follows the requirements set forth in the Town’s capital asset policy and procedures for the sale, transfer …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… Audit Objective Determine whether Cato-Meridian Central School District (District) officials accurately paid … Determine whether CatoMeridian Central School District District officials accurately paid salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsTown of Lansing – Information Technology (2022M-66)
… report - pdf] Audit Objective Determine whether Town of Lansing (Town) officials ensured information technology … Determine whether Town of Lansing Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Groton Central School District – Cash Management (2020M-124)
… whether Groton Central School District (District) officials maximized interest earnings. Key Findings District officials did not maximize interest earnings. During the … but the District could have earned another $367,963 if officials invested available funds in a financial institution …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Town of Adams – Justice Court Operations (2020M-163)
… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Village of Corinth – Investment Program (2023M-146)
… investment program - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to estimate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… training. Key Recommendations Develop written procedures for granting, changing and disabling network user accounts. … and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userSag Harbor Union Free School District – Claims Auditing (2022M-174)
… Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are made in compliance with District policies and applicable contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… Objective Determine whether Bayport-Blue Point Union Free School District (District) officials established adequate … school BayportBlue Point audit nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userHilton Central School District – Network Access Controls (2022M-200)
… adding or disabling user accounts and permissions. The District had 230 unneeded enabled network user accounts, … and others who were no longer providing services to the District. Key Recommendations Establish adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Heuvelton Central School District – Procurement (2023M-55)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … that the District is procuring goods and services in the most prudent and economical manner. Officials: Could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Town of Seneca Falls – Cash Collections (2023M-57)
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … documentation and to deposit and record cash collections in a timely manner. Ensure that adequate reconciliations are …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2