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Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 unused IT assets (91 … obsolete IT equipment is free from data prior to storage or authorized disposal. Conduct and compare periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Dryden Central School District – Information Technology (2020M-106)
… adequate written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. … breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106State Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Protecting IT assets becomes more critical as …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Prattsburgh Central School District – Financial Management (2020M-108)
… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the … Determine if the Board of Education Board and Prattsburgh Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Carmel – Selected Financial Activities (2015M-201)
… for 2015 are approximately $43 million. Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel … unaware that gasoline worth $51,900 was unaccounted for. Staff routinely circumvented the Town’s purchase order system …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the … County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted … officials did not seek competition for the services of 11 professionals totaling $290,500 and did not obtain the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
Town of Grand Island Internal Controls Over Fuel Purchases 2013M182
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, … a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… of the Dam and the other was for the repair of Goodman Road. We found that the Town properly accounted for the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Ellicott – Fiscal Stress (2013M-269)
… fiscal years because the Board over-appropriated fund balance and over-estimated revenues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… lacked adequate documentation that competitive bids or quotes were obtained or not required, itemized receipts or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… with ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityHorseheads Central School District – Network Access Controls (2021M-127)
… were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127New Lebanon Central School District - School District Website (S9-19-37)
… Determine whether the New Lebanon Central School District District used its resources to maintain a website …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Hunter-Tannersville Central School District - School District Website (S9-19-33)
… interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget documents, including appended financial information, such as … results, audit reports and CAPs, and comprehensive budget documents, and include fund balance information and appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19State Comptroller DiNapoli Releases School District Audits
… following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… manner. The CEO did not reimburse the Corporation for his personal use of the Corporation’s vehicle until the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeOrange County Probation Department – Restitution Payments (S9-20-1)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1