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Cuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Copiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … policy to require the Treasurer to sign all checks in compliance with Education Law. The Treasurer and any other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Taylor – Financial Management (2016M-391)
… through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is governed by an elected Town Board composed of the … bookkeeper's work to ensure that all financial activity is recorded accurately and completely accounted for, monthly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is governed by an elected three-member Town Board. … Department registration fees and ensure the approval is included in the Board’s minutes. Ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town 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-52Village of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben … Village of Cohocton Cash Receipts 2015M63 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Clifton Park – Information Technology (2020M-162)
… use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former … Develop comprehensive written procedures for managing and monitoring network user accounts. Develop a written IT …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162New Rochelle City School District – Information Technology (2021M-142)
… were followed to communicate financial application user account changes to the vendor. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Quaker Street Fire District – Board Oversight (2021M-96)
… [ read complete report - pdf ] Audit Objective Determine whether the Quaker … $27,058, as required by their policy. Approved fuel credit card payments of $4,875 without supporting documentation. Did … policy requirements are followed. Ensure all fuel card charges are sufficiently supported prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… not prepare a recent cost benefit analysis to support it is not cost-effective. Did not establish Medicaid claim …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 … receipts to document the source, date, amount and purpose of each collection. Maintain ECA records, including support …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… or establish adequate compensating controls over a senior account clerk/tax collector (clerk) who is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Waterloo – Financial Management (2022M-7)
… procedures, records and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish … balance. Key Recommendations Establish written policies for financial operations, develop written multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… for managing and monitoring nonstudent network user account access. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Groton – Long-Term Planning (2022M-113)
… repair costs during the audit period. If equipment is in need of repair on a regular basis, services to taxpayers … and financial plans to replace highway capital assets in a timely manner. Consider funding reserves for the highway …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… and view personal, private and sensitive information on the network and did not have sufficient documented … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network … contingency plan. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …
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)
… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …
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)
… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-new