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Village of Mayfield – Water and Sewer Operations (2017M-28)
Village of Mayfield Water and Sewer Operations 2017M28
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Walton Central School District – Financial Condition (2014M-118)
… Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Genesee – Disbursements (2016M-433)
… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Ulster – Town Assessor (2016M-361)
… August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately … the four properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Village of Silver Springs – Water Accountability and Billing (2015M-139)
… 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming … Village of Silver Springs Water Accountability and Billing 2015M139 …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… 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/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… to officials. Officials did not: Periodically review and disable unneeded network user accounts resulting in 61 … user accounts; regularly review existing accounts and disable any unneeded accounts. Preserve historical data from …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were in place during our audit period. The Board did not audit or …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andSouth Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard … 31, 2013. Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The … Adopt a disaster recovery plan and ensure that it is updated as needed and periodically tested. Adopt and …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153George Junior Republic Union Free School District – Website Transparency (2021M-212)
… pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s (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 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencySpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… and financial application. District officials did not: Disable unnecessary generic network user accounts. Properly … accounts and limit access rights and permissions based on a user’s job responsibilities and to properly segregate … and recommendations and indicated that they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not … Parks Recreation and Historic Preservation State Parks for water usage for Letchworth State Park the Park …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Lockport Public Library – Claims Processing (2015M-192)
… period July 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district … Board of Trustees, each of whom is appointed by the Lockport City School District’s Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … $1.6 million. Key Findings District officials were unable to provide evidence that they obtained quotes for eight of … the required written quotes for purchases not subject to competitive bidding. Consider revising the purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407State Comptroller DiNapoli Releases School District Audit
… and manage a comprehensive investment program or comply with the district’s board of education’s investment policy. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditCity of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is … granted administrative privileges that they did not need to perform their job duties. The Council has not adopted a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Honeoye Central School District - Information Technology (2019M-9)
… have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored personal data, such … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Ensure staff comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… officials effectively managed the District’s general fund financial condition. Key Findings Over the last five … $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax certiorari reserve may … officials effectively managed the Districts general fund financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… provided an advance of $15,000 of separation pay to the former Business Manager. Key Recommendations Provide … of separation payments. Discuss the separation overpayment to the former Business Manager with the District’s legal counsel and take appropriate action to recover funds. Discontinue paying separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55