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City of Gloversville – City Clerk (2019M-96)
… City of Gloversville (City) Clerk properly accounted for fees. Key Findings The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account for fees. The former Clerk: Waived fees for 249 certified copies …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Tompkins County Development Corporation – Board Oversight (2021M-7)
… report - pdf ] Audit Objective Determine whether the Tompkins County Development Corporation (TCDC) Board of … Determine whether the Tompkins County Development Corporation TCDC Board of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightTown of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… goods and services. Key Findings Town officials did not update the Town’s procurement policy. The Superintendent did … officials did not maintain a complete inventory listing or monitor highway fuel usage. Key Recommendations Review and update the procurement policy. Document quotes obtained to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Town of Hunter - Information Technology (2018M-262)
… Ensured that IT hardware and software inventories are up-to-date. In addition, sensitive IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt a disaster … training. IT hardware and software inventories are up-to-date. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Newfield Central School District - Information Technology (2019M-181)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Thoroughly review … recommendations and indicated they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelCity of Middletown - Water System Cybersecurity (2019M-22)
… City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have adequate policies and procedures to document employee IT security duties, provide guidance for … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Cazenovia Central School District - Information Technology (2019M-46)
… did not: Provide cybersecurity awareness training to employees. Disable and/or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Hamburg Central School District - Information Technology (2019M-10)
… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Hamburg Central School District - Continuing Education (2019M-11)
… Properly address internal control weaknesses noted in the report. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Byram Hills Central School District - Fixed Assets (2019M-153)
… for properly. Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did not maintain up-to-date disposal records. Ten of 25 assets (40 percent) totaling … officials should: Maintain accurate and up-to-date asset disposal records. Locate all the assets identified in this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Evans-Brant Central School District - Information Technology (2019M-121)
… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Brighter Choice Charter School for Boys - Payroll (2018M-139)
… Determine whether internal controls were in place to ensure that employee compensation was accurate, supported … the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay … authorized. There were no recommendations as a result of this audit. 1 These employees were paid $1.3 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollVillage of Avon - Board Oversights and Professional Services (2018M-30)
… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyBath Central School District - Online Banking (2018M-79)
… banking policy and officials did not develop procedures to adequately segregate online banking duties. Officials did not ensure that authorized access to online bank accounts was limited or provide users with … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Obtain adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of … before payment, unless otherwise allowed by law. 1 Ensure disbursements are adequately supported and for … Annually audit the Clerk-Treasurer’s records and report. 1 New York State Village Law (Village Law) Section 5-524 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mFrontier Central School District - Procurement of Professional Services (2018M-98)
… Frontier Central School District Procurement of Professional Services 2018M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018m