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Tully Central School District – Network Access Controls (2021M-138)
… did not regularly review enabled non-student user accounts to determine whether they were appropriate or needed. As a … be potential entry points for attackers and could be used to inappropriately access the District’s information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138New Rochelle City School District – Information Technology (2021M-142)
… adequate controls over network and financial application user accounts to prevent unauthorized access, use and/or … adequate controls over network and financial application user accounts to prevent unauthorized use, access and/or … we found officials did not: Adequately manage network user accounts. 84 former employees/vendors had active user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial activity was properly recorded and supported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesQuaker Street Fire District – Board Oversight (2021M-96)
… pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners Board provided oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Varick – Water and Sewer Operations (2021M-46)
… Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46City of Fulton – Capital Projects (2021M-184)
… financial results against budgets and closed out records for completed projects. Key Findings Officials were unable to … not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … Maintain accurate and up-to-date capital projects records for individual projects. Approve and monitor capital projects …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Long Lake Central School District – Capital Project (2021M-183)
… report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials properly … Determine whether Long Lake Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183East Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… officials implemented adequate internal controls to ensure that non-payroll disbursements were authorized and … officials did not implement adequate internal controls to ensure that non-payroll disbursements were authorized and … when her electronic signature was used by another employee to sign checks. The claims auditor did not approve medical, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… $438 (64 percent). Deposit all tax collections within 24 hours as required. Remit real property tax collections to the … Key Recommendations The Clerk should: Maintain accounting records that properly document dates of collection. Deposit …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Willing (Town) Supervisor (Supervisor) maintained adequate records, prepared appropriate reports and provided adequate … Key Findings The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, but the … of Willing Town Supervisor Supervisor maintained adequate records prepared appropriate reports and provided adequate …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Hempstead – Compensatory Time (2021M-64)
… did not: Establish a policy or written procedures to ensure that comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved by direct supervisors. … and officials should: Adopt a policy or written procedures to provide guidelines for pre-approval of overtime, adequate …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… pdf ] Audit Objective Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The Board was not transparent … Determine whether the Livonia Joint Fire Districts District Board was transparent when funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… each collection. Maintain ECA records, including support for collections and disbursements, for six years. District officials agreed with our findings …
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)
… ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured that real … Determine whether Beaver River Central School District District officials ensured that real property …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andGananda Central School District – Procurement (2021M-86)
… - pdf ] Audit Objective Determine whether Gananda Central School District (District) officials used a competitive … Determine whether Gananda Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Arlington Central School District – Network User Accounts (2021M-110)
… accounts, 27 employee accounts, five contractor accounts, one former employee account and one account the IT Director could not identify to whom it …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Menands Union Free School District – Information Technology (2021M-78)
… - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of Education (Board) … Determine if the Menands Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Town 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-7