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Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Gananda Central School District – Procurement (2021M-86)
Determine whether Gananda Central School District District officials used a competitive process to procure goods and services to achieve the optimal use of District resources
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District District officials ensured that real property taxes and retiree health insurance contributions were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
… did not develop written procedures for granting, changing and revoking access rights. Officials did not regularly … user accounts can be potential entry points for attackers and could be used to inappropriately access the District’s … confidentially to officials. Key Recommendations Develop and adhere to written procedures for granting, changing, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Arlington Central School District – Network User Accounts (2021M-110)
… include 116 generic accounts, 27 employee accounts, five contractor accounts, one former employee account and one …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Town of Marcy – Justice Court Operations (2020M-166)
… Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the … all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… and District officials have not developed and adopted a comprehensive written IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologySaratoga Springs Public Library – Claims Processing (2014M-351)
… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 … The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or … did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityVillage of Red Hook – Information Technology (2020M-89)
… - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information technology (IT) … Determine whether Village of Red Hook Village officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Town of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. The Town purchased an engine for a highway department vehicle from the Highway …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high school education to approximately 60 students. The … Newburgh Preparatory Charter High School Board Oversight and Disbursements 2015M123 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 … 2016 totaled approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who … cardholders attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Ithaca – Information Technology (2017M-52)
… does not address password security, wireless security, mobile computing and storage devices or online banking. Town … IT policy to address password security, wireless security, mobile computing and storage devices and online banking. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52State Agencies Bulletin No. 342
… To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and deadlines. Processing … do not return any payroll checks to OSC for a partial refund if either of the following situations exist: The … To notify agencies of AC230 Report of Check Returned for Refund or Exchange procedures and deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sHolland Patent Central School District – Fuel Inventory (2023M-141)
… complete report – pdf] Audit Objective Determine whether Holland Patent Central School District (District) officials … Determine whether Holland Patent Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141