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Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… pdf ] Audit Objective Determine whether Greenwich Central School District (District) officials adequately safeguarded … Determine whether Greenwich Central School District District officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… lines Concrete inspection and testing results, including core samples and composition Work progress through …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … Determine whether Washington County Local Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingSomers Central School District – User Accounts and Software Updates (2021M-153)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, … operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… would have realized revenues totaling $93,966 (50 percent of the Medicaid reimbursements). Between July 1, 2020 and … However, officials did not provide the vendor with all of the documentation needed for the vendor to properly file …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs). Key Findings District officials did not adequately safeguard MCDs to help prevent unauthorized access to PPSI. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andCohoes City School District – Medicaid Reimbursements (2022M-107)
… reimbursements for 20 eligible students, or 13 percent of the eligible student population. Claims were not submitted … submitted and reimbursed. Key Recommendations The Director of Special Programs should: Establish procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Determine whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured compliance with fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Village of Islandia – Procurement (2021M-203)
… procurement policy. $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Minetto – Information Technology (2022M-9)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Franklin Central School District – Information Technology (2022M-19)
… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … to follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Hewlett Bay Park – Financial Management (2022M-30)
… complete report - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and … Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30West Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of … Determine whether the West Islip Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, … Determine whether the Delhi Joint Fire Districts District Board of Fire Commissioners Board ensured receipts …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases … Determine whether Town of Berkshire Town officials sought competition for purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Peconic Bay Community Preservation Fund (2023-MR-1)
… However, Town of Riverhead officials did not always record dates collections were received or deposit payments in a … manner. Town of Riverhead officials did not: Record dates CPF collections were received for seven out of 27 CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Clymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 … disbursements reviewed totaling $154,080). Paid $11,630 in unnecessary payments, including excess tree purchases, …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Eaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4