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Binghamton City School District – Information Technology (2019M-147)
… data from abuse or loss. Key Findings Officials do not regularly review network user accounts and disable those that are determined to be unnecessary. The Board does not have an adequate … do not provide periodic IT security awareness training to staff. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Charlotte Valley Central School District - Information Technology (2019M-27)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Suffolk County Community College - Information Technology (2018M-130)
… that have not been used within the last six months and do not match current employees. Four network user accounts … for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive … (IT) control weaknesses were communicated confidentially to College officials. Key Recommendations Enforce written …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… Findings The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the … policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In … documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… time and vacation leave was not always accrued and paid in accordance with the collective bargaining agreement (CBA) …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Bay Shore Union Free School District - Procurement (2018M-212)
… competition was sought for goods and services not subject to competitive bidding. Key Findings District officials did … policy that requires the use of request for proposals to solicit professional services. Obtain verbal or written … purchasing policy. Issue and have approval for POs prior to ordering goods and services. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Monsey Fire District – Board Oversight (2020M-62)
… Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Hudson Housing Authority – Information Technology (2019M-224)
… to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, review and … to sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and overtime was adequately documented and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Agency (YCIDA) officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key Findings Although … did not find any significant errors in how cash receipts and disbursements were recorded and reported, we found the … Agency YCIDA officials properly recorded supported and reported cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCuba-Rushford Central School District - Financial Management (2020M-7)
… and District officials overestimated appropriations by a total of approximately $4.8 million from 2016-17 through … appropriated an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, … with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… 1, 2012 through December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation … the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… of Penfield (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility. Specifically: 27 … of Penfield Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… complete report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to increase … Assess whether the Town of Big Flats Town officials could take additional steps …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Bovina Fire District – Fund Balance (2015M-138)
… planning. Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138