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City of Lackawanna – Network Management and Internal Controls (2021M-215)

… technology (IT) security controls to safeguard the network against unauthorized access or disruption. Key … did not establish adequate controls to safeguard the network against unauthorized access or disruption. City … did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

Village of Monticello – Records and Reports (2020M-104)

… accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax … tax limit (CTL) forms and adopted budgets were not filed in a timely manner. AUDs were typically filed over 200 days …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … established adequate controls over financial activities to safeguard assets …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Lyncourt Union Free School District – Information Technology (2020M-121)

… generic, shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative permissions because the permissions were unneeded. Sensitive information technology …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Davenport Fire District – Financial Activities (2020M-147)

… (District) officials established adequate controls to ensure that financial activities are properly recorded and … District officials have not established adequate controls to ensure that financial activities are properly recorded and … reported, and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

Grand Island Central School District - School District Website (S9-19-31)

… Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective action. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31

Albany Water Board – Software Management (2020M-159)

… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … and necessary software was installed on computers and mobile devices. We found unnecessary software on 60 computers …

https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

Town of Springfield – Accounting Records and Reports (2020M-175)

… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key … Determine whether the Town of Springfields Town Supervisor maintained complete accurate …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Tioga Fire District – Board Oversight (2022M-170)

… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Huntington Union Free School District – Online Banking (2022M-178)

… ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure these …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178

Schuyler Lake Fire District – Financial Activities (2022M-191)

… records. File the required AUD with Office of the State Comptroller (OSC) within 60 days of the close of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191

Olean City School District – Reserve Funds (2022M-187)

… complete report – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education … and maintained them at reasonable levels. Key Findings The Board and District officials properly established the District’s nine general fund reserve funds totaling $10.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… School District’s (District’s) Board of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the District’s … regarding the District’s long-term financial goals and help guide the Board and officials as they develop …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… communicated confidentially to officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled in February 2021 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)

… developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the … District officials did not develop an IT contingency plan to help them adequately secure and protect business office IT … IT contingency plan in place that is properly distributed to all business office staff and periodically tested for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-information

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