Search
Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and … accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Village of Red Hook – Information Technology (2020M-89)
… - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information technology … 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 Milo – Financial Condition (2020M-172)
… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … to authorize the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Phoenix Central School District – IT Asset Management (S9-22-20)
… percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 6 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Burnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … of mental health that educators should know were included in the District’s training. Key Recommendation Provide mental … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… staff for the 2020-21 school year by September 15, 2020. Twelve of the 91 employees’ records we tested showed training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… Audit Objective Determine whether the Harborfields Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020. 64 of the 72 employees’ … Determine whether the Harborfields Central School District District used District resources to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. None of … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentPutnam Central School District – Fund Balance Management (2020M-27)
… report - pdf ] Audit Objective Determine whether District officials effectively managed the general fund balance. Key Findings District officials need to improve budgeting practices to more … results. Except as specified in Appendix A, District officials generally agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Liverpool Central School District – Information Technology Assets (2020M-59)
… effectively managed hardware and software inventory to ensure that information technology (IT) assets are … Perform physical inventories of hardware and compare them to inventory records, and review software installed on … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Town of Corning – Financial Condition (2020M-13)
… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Alexander Central School District – Financial Management (2020M-64)
… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … balance that will be used to fund operations. Use reserves in accordance with legal requirements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Oneida City School District – Information Technology (2020M-80)
… to assets and data. Some District computers were used for personal activity, increasing the likelihood of the … was not made available to us or the Board of Education for review and approval. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Village of Hilton - Financial Management (2020M-31)
… Did not adopt a multiyear financial and capital plan or a detailed reserve plan that included the need and optimal funding level for … to maintain and adopt a multiyear financial and capital plan and a reserve plan. Village officials generally agreed …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… job worked the hours the Village compensated them for working. Key Findings Village officials did not establish … we could not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Genesee Valley Central School District - Financial Management (2019M-231)
… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231