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Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had the following unneeded accounts: 354 network … pandemic, as the District moves to increased reliance on a remote learning environment and administrative operations, …
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)
The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… five-member Town Board comprising the Town Supervisor and four Board members. The Town’s 2012 adopted budget … most aspects of the functions relating to the receipt and disbursement of moneys without providing sufficient … insurance coverage. … Town of Callicoon Cash Receipts and Disbursements 2013M16 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Village of Red Hook – Information Technology (2020M-89)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adopt …
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 Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town … interest. Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have been audited and approved for payment by the Board, except where allowed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Tuxedo – Financial Operations (2014M-284)
… Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … Key Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Lyncourt Union Free School District – Information Technology (2020M-121)
… ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed network user … corrective action. … Determine whether Lyncourt Union Free School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Town of Middlefield – Budgeting (2015M-109)
… the Board’s practices regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 … The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town is … The Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Phelps – Financial Management (2015M-70)
… purpose of our audit was to review the Town’s financial management practices for the period January 1, 2011 through … The purpose of our audit was to review the Towns financial management practices for the period January 1 2011 through …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70State Agencies Bulletin No. 1807
The purpose of this bulletin is to provide agencies with instructions for submitting the January 1 2020 salary increases
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersCanaseraga Central School District - Financial Management (2019M-104)
… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… report - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements. Key Findings Controls are inadequate over receipts and disbursements because the Treasurer, without adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBrasher Falls Central School District – Financial Condition (2019M-158)
… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… are in disrepair and the Board did not develop a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially increase from a combined $320 per year to about $950 per year to finance …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record … all real property tax collections, including interest and penalties, to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Marcy – Justice Court Operations (2020M-166)
… oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… officials and employees. District officials agreed with our recommendations and indicated they intend to take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyMenands Union Free School District – Information Technology (2021M-78)
… Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings District officials did not adequately … safeguard computerized data from unauthorized use, access and loss and although the District paid IT vendors $106,460 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78