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Milford Central School District – Fund Balance Management (2022M-94)

… policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written … generally agreed with our recommendations and plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94

Village of Monticello – Payroll (2022M-59)

… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … Determine whether Village of Monticello Village officials ensured that payroll and …

https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59

Town of Groton – Highway Department Asset Accountability (2022M-117)

… Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, … Ensure the bookkeeper follows the requirements set forth in the Town’s capital asset policy and procedures …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117

South Mountain Hickory Common School District – Financial Management (2022M-49)

… based on historical expenditures that are adjusted for reasonably anticipated increases or decreases. Comply … Develop accurate and reliable annual reports and account for all District assets. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

Town of Lansing – Information Technology (2022M-66)

… Board (Board) did not create adequate written IT policies for network user access, online banking and breach … The Board did not require IT security awareness training for computer users. Key Recommendations Review user access on … policies. Require periodic IT security awareness training for personnel who use Town IT resources. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… application controls. Provide IT security awareness training for employees who use District IT assets. In … a SLA with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

Groton Central School District – Cash Management (2020M-124)

… [ read complete report - pdf ] Audit Objective Determine whether Groton … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Town of Adams – Justice Court Operations (2020M-163)

Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and reported

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Andes Joint Fire District – Financial Activities (2020M-158)

… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

Masonville Fire District – Financial Activities (2020M-165)

… to the District computer. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

City of Peekskill – Information Technology (2020M-164)

… User Accounts were not adequately managed. IT security awareness training was not provided. Sensitive IT control … and a disaster recovery plan. Provide periodic IT security awareness training to all employees who use IT resources. …

https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164

Town of Tully – Justice Court Operations (2021M-10)

… Tully 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/2021/04/16/town-tully-justice-court-operations-2021m-10

Shenendehowa Central School District – Longevity Payments (2023M-165)

… Key Recommendations Establish written procedures to ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure CBAs include language for … and have initiated, or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165

Raquette Lake Union Free School District - Business Office Operations (2023M-151)

… and District officials provided effective oversight of the Business Office operations. Key Findings The Board and … officials did not provide effective oversight of the Business Office operations. Specifically, the Board did not: … and District officials provided effective oversight of the Business Office operations …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023m

Hilton Central School District – Network Access Controls (2022M-200)

… risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially communicated to officials, we found that: District officials did not … employees and others who were no longer providing services to the District. Key Recommendations Establish adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Fishers Island Union Free School District – Website Transparency (2023M-28)

… Officials did not post the following information they were required to include on the District’s website: External audit … request for records. Key Recommendations Post all required and recommended information on the District’s … officials agreed with our findings and have initiated or plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Town of Seneca Falls – Cash Collections (2023M-57)

… Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively manage the Town’s cash collection function. Therefore, cash was not adequately or … Town Board (Board) did not adopt a written Town-wide cash collection policy. Key Recommendations Adopt a written cash …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

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