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West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… card fees and charges. Company officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightGroton Central School District – Cash Management (2020M-124)
… Central School District (District) officials maximized interest earnings. Key Findings District officials did not maximize interest earnings. During the audit period, the District’s interest earnings totaled $72,555, but the District could … Central School District District officials maximized interest earnings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Adams – Justice Court Operations (2020M-163)
… and records is inadequate because it primarily relies on the clerk to perform the review procedures. Key … differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance remaining in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Andes Joint Fire District – Financial Activities (2020M-158)
… report - pdf ] Audit Objective Determine whether the Andes Joint Fire District (District) officials established adequate … Determine whether the Andes Joint Fire District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Masonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Hudson City School District – Information Technology (2020M-157)
… Internet use on four of six computers tested. Disable 123 of the 462 enabled network accounts we examined. These 123 user accounts were unneeded and included generic and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of New Windsor – Information Technology (2020M-137)
… complete report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology (IT) systems … Determine whether Town of New Windsor Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Village of Corinth – Investment Program (2023M-146)
… whether Village of Corinth (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials did not develop and manage a comprehensive investment program. During the … investing available funds. Key Recommendations Develop and manage a comprehensive investment program that considers …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… complete report – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services … audit boces orange ulster nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userFishers Island Union Free School District – Website Transparency (2023M-28)
… cards, Board minutes, and Freedom of Information Law (FOIL) online submission request for records. Key Recommendations Post all required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… the Fire Department cancelled the annual SHP Training for all 131 of its uniformed personnel, including six of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… we reviewed, contained the required applications, renewal forms or supporting documentation to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Bolton Central School District - Fund Balance Management (2018M-249)
… reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of North Salem - Agricultural Exemptions (2018M-194)
… and the remaining one was granted even though the 10-year exemption term had expired in 2013. Did not grant an … exemptions on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194East Quogue Union Free School District - Claims Auditing (2019M-78)
… audit and approval. Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Middleburgh Central School District - Information Technology (2019M-115)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from … District officials did not adequately manage user accounts and their user permissions. For example, former employees and an unknown person had active accounts, and administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115DeRuyter Central School District - Information Technology (2019M-175)
… ensured students’ personal, private and sensitive information (PPSI) was adequately protected from unauthorized … Restrict user permissions to the network and the student information system software application (SIS) based on job … unneeded network and local user accounts. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four … check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s records as required in the bylaws. Key Recommendations Perform all of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialTown of Moriah - Leave Accruals (2019M-168)
… and found that none were accurately maintained. As a result, six employees were paid for 110.5 hours of leave time …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168