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Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… Key Recommendations Maintain and periodically evaluate a list of authorized network user accounts and notify the IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userSag Harbor Union Free School District – Claims Auditing (2022M-174)
… ensured claims were appropriate, supported, audited and approved before payment. Key Findings Although all claims were appropriate, audited and approved before payment, the claims auditor did not … $4,582 which included confirming POs, sales tax charges and lacked receipt acknowledgments but never reported these …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… training. Key Recommendations Develop written procedures for granting, changing and disabling network user accounts. …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Barker – Justice Court Operations (2016M-422)
… Background The Town of Barker is located in Broome County and has a population of approximately 3,000. The Town, which … the Justice's adjudication, indicating the case resolution and the amount of fines and surcharges the Court may have collected. Both the Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … bidding and quotes requirements of the procurement policy when obtaining goods and services on behalf of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period … throughout the year and make timely budget transfers, when necessary. Ensure that the identified payroll errors are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… permit procedures and ensure the Authority does not pay for periodic waste sampling that could be paid for by …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Penn Yan Central School District – Network Access Controls (2021M-79)
… Officials did not: Regularly review network user accounts and permissions to determine whether they were appropriate or … As a result, we identified 1,094 unneeded user accounts and six user accounts with unnecessary administrator … to clearly identify the provider’s responsibilities and services to be provided. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… America (FFA) extra-classroom activity (ECA) cash receipts and disbursements were properly accounted for. Key Findings … need to improve internal controls over FFA cash receipts and disbursements. We found: District officials did not … the required prior approvals. Key Recommendations Board and District officials should: Ensure an annual audit of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomUnified Court System Bulletin No. UCS-20
… cards and for information about employee eligibility, contact the Judicial Benefits Office at (212) 428-2550. … To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtVillage of Port Dickinson – Financial Condition (2014M-154)
… our audit was to assess the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February … The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154State Comptroller DiNapoli Releases School District Audit
… could have saved at least $49,448 by using the Office of General Services contract price. In addition, officials …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditVillage of Sylvan Beach – Board Oversight (2013M-34)
… was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, … Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The Village is governed … by an elected Board of Trustees which comprises a Mayor and four Trustees. The Village’s budget for the 2012-13 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Glens Falls City School District - Financial Management (2019M-12)
… past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … were consistently overestimated which resulted in the increasing fund balance levels and the District not … multiyear financial and capital plan. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Moriah Central School District - Medicaid Reimbursements (2019M-64)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Town of Hume – Financial Management (2014M-333)
… Background The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2015 total … less than $40,500 as of December 31, 2013. The Supervisor and the Board did not use prior years’ budget-versus-actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Rush – Board Oversight (2014M-193)
… Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. Budgeted appropriations for 2014 … not audit claims prior to payment during fiscal years 2012 and 2013. The Board did not conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193