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Lyncourt 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 … shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative … user accounts to ensure unneeded network user accounts are disabled. Assess all network user accounts with …
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)
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely monitor employee Internet use. The Village did not define the IT consultant’s … awareness training. Develop procedures for monitoring Internet usage and negotiate a formal contract with the 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)
… [ read complete report - pdf ] Audit Objective Determine whether Davenport …
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)
… Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately … Determine whether the RavenaCoeymansSelkirk Central School Districts District extraclassroom activity ECA and …
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)
… and effectively to maintain business continuity. As a result, important financial and other data could be lost, or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyTown of Marcy – Justice Court Operations (2020M-166)
… made reasonable efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the … monitor the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Holland Patent Central School District – Fuel Inventory (2023M-141)
… employees completed 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… complete report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured financial activities were … and reported and funds were safeguarded. Key Findings Department officials did not ensure financial activities were … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Middleburgh – Claims Audit Process (2023M-56)
… did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims … all claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Patchogue-Medford Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Lake Luzerne – Procurement (2022M-95)
… – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods when … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Village 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 … action. Appendix B includes 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-68Albany County – Sexual Harassment Prevention Training (S9-23-05)
… and all 48 elected officials, we could not reliably verify that 308 of the individuals we tested (98 percent) …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop … per year to about $950 per year to finance new debt for infrastructure repairs and continuing operational expenses. … to finance expenditures and pay for maintenance and infrastructure improvement costs. Develop and implement …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit … $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal limit. During the past three … by $3.9 million. District officials have not developed a comprehensive multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Determine whether the Board properly managed fund balance. Key Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from … Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a financing source to benefit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178