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Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… officials established adequate controls over network user accounts and developed an information technology (IT) … officials did not establish adequate controls over network user accounts and did not develop a written IT contingency … officials, we found that: Of the District’s 1,909 network user accounts 1,896 network user accounts were granted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. Thirty of the 81 … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. Twelve of the 91 … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. 64 of the … Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. None of … Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentStafford Fire Department, Inc. - Financial Management (2023M-110)
Determine whether the Stafford Fire Departments Department Board and Treasurer properly managed the Departments finances
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Town of Smyrna – Claims Audit Process (2022M-161)
… option. The Board did not authorize the pre-payment of utility service claims. As a result, four claims totaling … the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Phoenix Central School District – IT Asset Management (S9-22-20)
… a printer costing $1,155, a smart television and an interactive display (unknown costs) were not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an increased risk its assets could … our comment on an issue raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which is governed by an elected five-member Town Board, operates a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last four …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Village of Red Hook – Information Technology (2020M-89)
… report - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information … were adequately secured and protected against unauthorized use, access and loss. Key Findings Officials did not adequately secure and … Determine whether Village of Red Hook Village officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Town of Milo – Financial Condition (2020M-172)
… the Town’s financial condition. More real property taxes and user fees were levied than needed to fund operations. The … of its funds from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance … Budgeting As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172South Glens Falls Central School District - Fund Balance (2018M-90)
… whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key … accurately because encumbrances, accrued liabilities and accounts payable were overstated. Recalculated … whether the District accurately reported fund balance and other related accounts and whether fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Hancock Fire Department - Financial Operations (2018M-236)
… reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken to … The finance committee should audit the Treasurer’s records. This could include reviewing deposits or scanning …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town … Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Margaretville - Fiscal Management (2018M-78)
… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain … information to assess the Town’s financial condition and file the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Putnam Central School District – Fund Balance Management (2020M-27)
… whether District officials effectively managed the general fund balance. Key Findings District officials need to … whether District officials effectively managed the general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27