Search
Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… [ read complete report - pdf ] Audit Objective Determine whether the … records (3 percent) were supported. The high school clubs’ 2018-19 records were lost due to poor controls, leaving no …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… School District (District) officials ensured that real property taxes and retiree health insurance contributions … depositing and reporting all money collected for real property taxes and retiree health insurance contributions. … School District District officials ensured that real property taxes and retiree health insurance contributions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andGananda Central School District – Procurement (2021M-86)
… in compliance with purchasing policies, totaling $88,240. From 11 professional service providers totaling $2.21 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Arlington Central School District – Network User Accounts (2021M-110)
… These accounts have been unnecessarily active ranging from August 2007 to January 2020. Developed methods to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Menands Union Free School District – Information Technology (2021M-78)
… officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings District … officials did not adequately safeguard computerized data from unauthorized use, access and loss and although the … officials adequately safeguarded computerized data from unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Town of Waterloo – Financial Management (2022M-7)
… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … employed by the District. As a result, the District’s risk of unauthorized network access is increased. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andAttica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andScarsdale Union Free School District – Overtime (2022M-105)
… B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Lyncourt Union Free School District – Information Technology (2020M-121)
… in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user … former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Red Hook – Information Technology (2020M-89)
… - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information technology … Determine whether Village of Red Hook Village officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Davenport Fire District – Financial Activities (2020M-147)
… Treasurer (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly … Develop and implement policies and procedures to ensure admissions revenue is adequately safeguarded and accurately … Districts District extraclassroom activity ECA and event admissions funds were adequately safeguarded and properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… officials have not developed and adopted a comprehensive written IT contingency plan. The District pays $10,500 for … support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although … officials did not obtain it. Without a comprehensive written IT contingency plan in place that is properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology