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Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Marlboro Central School District – Information Technology (2021M-33)
Determine whether Marlboro Central School District District officials established adequate controls over network user accounts and settings
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Penn Yan Central School District – Network Access Controls (2021M-79)
… report - pdf ] Audit Objective Determine whether Penn Yan Central School District (District) officials ensured … Determine whether Penn Yan Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Haldane Central School District – Information Technology (2021M-84)
… in operations. District officials did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included generic and former employee accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Village of Oyster Bay Cove – Claims Audit (2022M-114)
… without auditing the individual claims. We reviewed 304 claims totaling $775,633 and found that although these …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… identify and disable unnecessary network user accounts. As a result, we identified 18 generic accounts that should have … plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationCarle Place Union Free School District – Network User Account Controls (2022M-121)
… (District) officials established adequate controls over network user accounts. Key Findings District officials did not establish adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… officials adequately managed non-student network user accounts to ensure unnecessary accounts were disabled. Key Findings District officials did not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled. … officials adequately managed nonstudent network user accounts to ensure unnecessary accounts were disabled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userWeedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… - pdf] Audit Objective Determine whether the Lowville Academy and Central School District (District) used resources … Determine whether the Lowville Academy and Central School District District used resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… (NYSED). When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Tonawanda City School District - Procurement (2023M-108)
… (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required … or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Greenville Fire District – Investment Program (2023M-106)
… for investing of $845,365. Had officials considered other legally permissible investment options, the District may have … program, Solicit interest rate quotes, or Consider other legally permissible investment options. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Shenendehowa Central School District – Longevity Payments (2023M-165)
… ensured longevity payments for employees separating from service were accurate, supported and approved. Key Findings … ensure longevity payments for employees separating from service were accurate, supported and approved. District … ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… that the required annual financial reports are filed in a timely manner. Ensure that written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Argyle – Water Billing and Collections (2023M-148)
… did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt the water … charged to customers. The Board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for … records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are formally …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Fishers Island Union Free School District – Website Transparency (2023M-28)
… plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) online submission request for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… would be detected if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Lansing Fire District – Investment Program (2023M-62)
… solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation Develop, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62