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Binghamton City School District – Information Technology (2019M-147)
… (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 312 eligible services totaling $11,896 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Hamburg Central School District - Continuing Education (2019M-11)
… Properly address internal control weaknesses noted in the report. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Hamburg Central School District - Information Technology (2019M-10)
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Cazenovia Central School District - Information Technology (2019M-46)
… and sensitive information (PPSI) on District servers and in the financial system was adequately protected from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Kent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure transfers to reserves are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Westfield - Real Property Acquisition (2019M-119)
… Determine whether Town officials properly acquired real property for a Town purpose. Key Findings Although the purchase of property for historical preservation is legally allowed, Town … process. Town officials expended $361,000 acquiring property for historical preservation. At the time of …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of West Haverstraw - Summer Program (2019M-146)
… purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These … initiated or indicated they planned to initiate corrective action. … Determine whether the Board ensured that summer …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Cortland County - Financial Management and Reporting (2019M-162)
… firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure others received critical financial information, such as budget-to-actual reports or annual financial reports … County officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162City of Middletown - Water System Cybersecurity (2019M-22)
… not provide employees with IT security awareness training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Village of Menands - Justice Court Operations (2019M-185)
Determine whether the Justices adequately oversee the Courts financial activities and ensure collections are deposited and remitted timely and intact
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Moravia Central School District - Fuel Inventory (2019M-183)
… are accurate. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183City of Long Beach - Financial Condition (2019M-133)
Determine whether the Council and City officials adequately managed the Citys financial condition
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133DeRuyter Central School District - Information Technology (2019M-175)
… personal Internet browsing and their use of social media on District computers. Provide IT security awareness training … information system software application (SIS) based on job duties. Disable unneeded network and local user …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Geneseo Central School District - Online Banking (2019M-172)
… complete report - pdf] Audit Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings District officials did not: Follow the Board’s online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Middleburgh Central School District - Information Technology (2019M-115)
… abuse or loss. Key Findings District officials did not adequately manage user accounts and their user … accounts, and administrative permissions were granted to individuals who did not need these rights. In two … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Newfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Town of Bovina - Records and Reports (2019M-200)
… Board has not received financial reports since February 2018. Annual update documents (AUDs), which are the annual … filed for the fiscal years ending December 31, 2017 and 2018. Key Recommendations Maintain complete, accurate and … and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Village of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199