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Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Department of Transportation was not always notified of red flags within one week, as required. Furthermore, the … evaluations and plans of action were not documented for red-flagged bridges. Key Finding NYSTA implemented the three …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followOperational Advisory No. 34
… using the “Project Guide” in the SFS. When adding a new activity that is related to a Federal Customer Contract … process is required every time one is created. Once the activity is created, the agency must then link that project/activity combination to the corresponding Federal Customer …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractWalton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of Barker – Justice Court Operations (2016M-422)
Town of Barker Justice Court Operations 2016M422
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Pittsford – Audit Follow-Up (2017M-51-F)
… Pittsford (Village) is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fArkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162New Lebanon Central School District – Network User Accounts (2021M-30)
… over network user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish … network user accounts to protect against unauthorized use, access and loss. Officials did not: Disable 26 unneeded … over network user accounts to prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Watervliet City School District – Information Technology (2021M-34)
… Board and District officials ensured information technology (IT) assets and data were safeguarded. Key … websites prohibited by the policy. Sensitive information technology (IT) control weaknesses were communicated … District Board and District officials ensured information technology IT assets and data were safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the … sit idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceMarlboro Central School District – Information Technology (2021M-33)
… 79 percent (71 network user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded … procedures for managing system access. Restrict the use of shared network user accounts. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Ripley Central School District – Financial Management (2021M-23)
… Adopt budgets that include reasonable estimates for appropriations and the amount of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Cornwall Central School District – Information Technology (2021M-83)
… adequately managed. Officials did not monitor compliance with the District’s Acceptable Use Policy (AUP). The Board … accounts. Monitor Internet use to ensure employees comply with the AUP. Adopt comprehensive IT policies and a disaster … recovery plan. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Penn Yan Central School District – Network Access Controls (2021M-79)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly … Central School District District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Duanesburg Central School District – Information Technology (2021M-40)
… Adequately manage user accounts and permissions. Provide cybersecurity awareness training to employees. After sharing … because they were unneeded. Officials also prepared IT cybersecurity training, which employees completed by February …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Worcester Central School District - Fund Balance Management (2022M-75)
… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate … were appropriate and necessary. As a result, the Company made unnecessary disbursements totaling $4,107. … Determine whether the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightVillage of Corinth – Investment Program (2023M-146)
… audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had … Village officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider … monitor investments and periodically solicit interest rate quotes. Village officials generally agreed with our …
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)
… 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-userFishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28