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Cincinnatus Central School District – Procurement (2021M-111)
… not subject to competitive bidding requirements. As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Village of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … adequately protected from unauthorized access, use and loss. Key Findings Village officials did not ensure IT assets … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… electronic payments or financial system user access. As a result: Job duties were either not properly separated or … all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Baldwinsville Central School District – Fuel Inventory (2022M-106)
… were adequately managed. Compare fuel invoices to delivery records. We examined 18 invoices and found District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Village of Hancock – Insurance Withholdings (2022M-108)
… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Sodus Central School District – Software Management (2022M-64)
… software from being installed on District computers. As a result, we found: All 39 network user accounts that we … had permissions that allowed the accounts’ users to install software on their computers without authorization. Of … and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Lynbrook Union Free School District – Purchasing (2022M-17)
… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Town of Urbana – Access Controls (2022M-4)
… (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT systems. Key … did not adequately configure network and computer user access controls. In addition to sensitive IT control … policies and procedures addressing areas key to securing user access controls to minimize the risk of data loss. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… The Board and officials did not adequately monitor sales tax exemptions claimed by project owners. One project … unaware that two other projects had reported inaccurate sales tax exemptions. Key Recommendations Ensure project … and complete CBAs before approving projects. Recapture sales tax exemption benefits that exceed amounts authorized. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectBethlehem Central School District – In-School Internet Connectivity S9-22-1
… bandwidth totaled: 1.0 Gigabits per second (Gbps) for primary Internet service at its middle and elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Village of Greene – Investment Program (2023M-112)
… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
Determine whether Town of East Hampton Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
Determine whether Town of Southold Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… Company No. 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized. Key Findings Company disbursements were not always supported or authorized prior to payment. We reviewed 171 … seven disbursements totaling $1,371 were not adequately supported. Sixteen disbursements totaling $6,564 lacked …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Town of Greig – Long-Term Planning (2023M-13)
… capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning highway equipment contributed to the Town being unable to use …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… IT inventory records were incomplete and inaccurate, in part because the records were not always updated to … items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentClarendon Fire Company – Financial Activities (2023M-50)
… As a result, the Company incurred late fees and interest charges, totaling $1,157. Key Recommendations Maintain … event and hall rental activity and ensure credit card charges are supported by itemized receipts and invoices, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63