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Forestville Central School District - Information Technology (2019M-170)

… did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal … guidelines. Develop comprehensive written procedures for managing network and application user accounts. District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170

Medina Central School District - Reserve Funds (2019M-165)

… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Town of Westerlo - Information Technology (2020M-33)

… Key Recommendations Adopt policies and procedures for safeguarding IT resources. Implement strong access … to address the Town’s specific needs and expectations for IT services. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33

City of Syracuse – Water System Cybersecurity (2019M-173)

… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …

https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… controls over the Department’s cash disbursements process for the period June 1, 2013 through January 31, 2015. … the Board of Fire Commissioners. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $230,000. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m

North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)

… the oversight of the Company’s financial operations for the period January 1, 2012 through February 28, 2014. … The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, … or invoices. Key Recommendations Approve all payments for purchases made by committees. Ensure that all …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over

Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)

… our audit was to assess the District’s financial controls for the period January 1, 2013 through March 31, 2014. … manner each year. Independent audits were not performed for 2012 or 2013. Key Recommendations Ensure that the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183

Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)

… whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. Background … school districts. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $64 …

https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239

Colton-Pierrepont Central School District – Financial Duties (2017M-229)

… Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229

South Buffalo Charter School – Employee Compensation (2018M-1)

… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1

Walton Fire District – Financial Operations (2017M-238)

… adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238

Granville Central School District – Fund Balance (2016M-114)

… School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114

Ithaca City School District – Financial Condition (2015M-318)

… period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two … Ithaca City School District Financial Condition 2015M318 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318

Honeoye Central School District – Payroll (2015M-277)

… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October … Finding District officials did not adequately segregate payroll duties or establish sufficient compensating controls. Key Recommendation Segregate the payroll clerk’s duties so that one individual does not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277

Gloversville Public Library – Claims Processing (2014M-81)

… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … nine-member Board of Trustees. Budget appropriations for the 2013-14 fiscal year total $483,000. Key Finding The …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81

Prattsburgh Central School District – Tax Collection (2016M-122)

… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for … Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122

Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)

… rising health insurance costs by offering employees a buyout incentive for the period July 1, 2013 through March … of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung County. The … health insurance carriers and offering employees a buyout incentive. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016m

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