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Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… network user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… accounted for and would be detected if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyCarle Place Union Free School District – Network User Account Controls (2022M-121)
… access. Disable network user accounts that are unneeded or have not been used after a specified period of inactivity. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsDryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … total fund balance increased by $5.2 million due to operational surpluses over the past five completed fiscal … years, the Board transferred $3.1 million of this amount to various reserves. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of DeKalb – Financial Management (2016M-427)
… general town-wide fund. The Board did not annually audit or cause an audit of the Supervisor's records. Key … in a manner that benefits Town residents. Annually audit or cause an audit of the Supervisor's books and records. … …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Elmira Heights Central School District – Financial Condition (2014M-76)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Windsor – Information Technology (2017M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s information technology (IT) controls for … awareness training. The IT policy had not been distributed to Town officials and employees. The Town’s server is not … and retain a signed copy of the acknowledgement page to ensure the users’ understanding of the Town’s policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… be in the format of a wet signature, a signature stamp, or digital signature stamp, all which have the same force and … for additional information). Further, all contracts or amendments between the State of New York and any contractor (whether individual, partnership, or corporate) must have proper acknowledgment of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… not: Establish written procedures for granting, changing or disabling network user accounts or user permissions. Disable 130 unneeded generic and … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologySackets Harbor Central School District - Information Technology (2019M-208)
… and indicated they had either already taken, or planned to take, corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Connetquot Central School District - Financial Management (2019M-180)
… and conditions under which each fund’s assets will be used or replenished. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… Adequately monitor fundraising activities. Request or receive any periodic and annual financial reports. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122State 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-auditLaurens Fire District – Financial Activities (2021M-43)
… safeguard assets. The Board did not segregate key duties or implement adequate mitigating controls. The Board did not … independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As … 852 days late. Key Recommendations Segregate key duties or implement adequate mitigating controls. Obtain an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43State Comptroller DiNapoli Releases School District Audits
… properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not audit … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… accounts in order to prevent unauthorized use, access and/or loss. Key Findings District officials did not establish … user accounts to prevent unauthorized use, access and/or loss. Officials did not: Monitor compliance with the … generally agreed with our recommendations and initiated or indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of Grand Island - Information Technology (2019M-34)
… IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT security …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Saranac - Cash Management (2019M-32)
… Key Recommendations Periodically request proposals for banking services from multiple financial institutions to … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … and prepare and enforce written procedures for students’ proof of residency that include a provision to periodically update and verify the proof of residence. School officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingHerkimer County Community College - Procurement (2019M-186)
… policy and procedures do not address the solicitation of competition for professional services and insurance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186