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Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and … IT contingency plan. District officials generally agreed with our recommendations and indicated they have taken or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… Educational Services (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly accounted for. We …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedPelham Union Free School District – Information Technology (2021M-134)
… adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT … controls over user accounts to help prevent against unauthorized use, access, and loss, and did not adopt an … adequate controls over user accounts to help prevent unauthorized use access and loss and adopted an adequate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationSouth Seneca Central School District – Online Banking (2021M-164)
… officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking … practices and it assigns oversight responsibilities to an internal auditor. However, the District does not have … to approve electronic transfers District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Town of Corning – Procurement (2020M-93)
… awarded for $26,000 to a company owned by a Board member’s sons even though the company was not the lowest bidder. The … for the mowing contract. Appendix B includes our comment on the issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) Board provided adequate oversight of financial … and procedures and monitor and enforce compliance. Association officers generally agreed with our findings and … Determine if the Sea Breeze Volunteer Fire Association Inc Association Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightCity of Johnstown – Information Technology (2020M-127)
… (City) officials safeguarded information technology (IT) resources to ensure personal, private and sensitive … Key Findings City officials did not adequately safeguard IT resources to ensure PPSI was protected. The failure to … security breach. City officials did not: Develop adequate IT policies and procedures or provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Garden City Union Free School District – IT Asset Management (2023M-161)
… Board did not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not conducted, and IT equipment was not properly secured. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Village of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Lincoln - Disbursements (2022M-198)
… were supported and approved. Key Findings The Board and former Supervisor did not ensure that disbursements were adequately supported and properly approved. The former Supervisor received 13 check payments, totaling … $533,518 were improperly audited and approved by the former Supervisor rather than the Board. Thirteen claims, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… complete report – pdf] Audit Objective Determine whether Young Women’s College Prep Charter School of Rochester … Determine whether Young Womens College Prep Charter School of Rochester School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget … $3 million annually. Department heads utilize worksheets to prepare budget estimates, which are then required to be … budget workbook method to allow for the direct transition of information. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … written multiyear capital plan. BOCES officials agreed with our findings and recommendations and have initiated, or …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we communicated confidentially to officials, we found that: Sixty-eight, or 12 percent, of … it to all responsible parties. District officials agreed with our recommendations and indicated they will take and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBrocton Central School District – Claims Audit (2023M-15)
… (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 … example: All 100 claims were paid without documentation to demonstrate that claims complied with the District’s … were received. Key Recommendations Update written policies to define the claims auditor’s duties and provide this …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… monthly financial reports. As a result, the City Common Council (Council) did not have accurate and up-to-date financial … reporting of revenue and expenditures. The Mayor and Council did not ensure annual reports were accurate and …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Village of Atlantic Beach - Cash Disbursement (2018M-253)
… supported, audited and for valid purposes. Key Findings The Board did not audit individual claims before payment. Our … totaling $102,494, as required by the procurement policy. While New York State Village Law, Section 5-524 (Village Law) … each claim is sufficiently supported. Ensure compliance with the procurement policy before approving claims for …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Village of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101