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Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to … 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-122

Lyncourt Union Free School District – Information Technology (2020M-121)

… ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … 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-121

Village 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-89

Davenport Fire District – Financial Activities (2020M-147)

… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… policies and procedures to ensure admissions revenue is adequately safeguarded and accurately recorded and provide …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology

Town of Marcy – Justice Court Operations (2020M-166)

… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… [read complete report - pdf] Audit Objective Determine whether: The Board provided … develop a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for … from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

Sayville Union Free School District - Purchasing (2019M-69)

… clarify guidelines for procuring professional services and quote thresholds. Comply with District policies by ensuring …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Brasher Falls Central School District – Financial Condition (2019M-158)

… the District’s financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent … three fiscal years. As of June 30, 2018, the District’s surplus fund balance was $2.15 million, which was 4.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Meridale Rural Fire District - Management of Fund Balance (2018M-178)

… or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178

Galway Central School District - Fund Balance Management (2017M-267)

… operations. Adopt realistic annual budgets based on historical trends or other known trends and appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267

Village of Margaretville - Fiscal Management (2018M-78)

… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Town of Bennington - Financial Management (2019M-249)

… complete report - pdf] Audit Objective Determine whether the Board and Town officials properly managed finances by … multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved … sufficient supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each … claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Oysterponds Union Free School District - Financial Management (2019M-217)

… and District officials provided adequate oversight and management of the District’s budget and financial condition. … and District officials provided adequate oversight and management of the Districts budget and financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… Ensure all credit card claims are audited prior to payment and adequately supported. Discontinue allowing the …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Village 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-91