Search
Village of Fayetteville – Information Technology Policies (2017M-47)
… and password security management. Ensure that users who have left Village employment have their access rights removed. Provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Newfane – Supervisor's Financial Records (2017M-7)
… reports to the other Board members. A property tax payment totaling $3,365 was returned by the bank for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… roll, a miscalculated or inappropriately granted exemption can cause inequity among taxpayers. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Mastic Beach Fire District – Cash Disbursements (2017M-38)
… ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million. Key Findings The … Compare all vouchers with a list of checks to be approved for audit and approval before payment and include a detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry … segregated and lacked effective oversight procedures. Water and sewer receivable control accounts were not …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Pelham - Information Technology (2019M-77)
… Town officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board … Provide employees with annual IT security awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, breach notification and disaster recovery planning …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Lloyd - Financial Condition (2019M-108)
… Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 … the practice of adopting budgets with appropriation of fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Richfield Springs Central School District - Fixed Assets (2019M-140)
… and accounted for properly. Key Findings Fixed asset and disposal policies were not comprehensive or being followed. … and update policies to include proper sanitation and disposal of electronic devices. Ensure inventory records are … are Board-approved, sufficiently supported with adequate disposal documentation and reported to the Board according to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the Citys cash collection function
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Glens 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-12Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… former Clerk-Treasurer were significantly deficient; the CPA issued a disclaimer of opinion and we were unable to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Bemus Point Central School District - Financial Management (2019M-216)
… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Haldane Central School District – Information Technology (2021M-84)
… included generic and former employee accounts. Create secondary user accounts, for three network user accounts with … user accounts with administrative permissions and create secondary accounts to be used for non-administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… operations. Review reserves to determine if the amounts reserved are necessary and reasonable. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non