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Jamesport Fire District - Length of Service Award Program (2019M-05)
… New York State General Municipal Law (GML) as the policy does not award points for certain activities in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… whether Town Officials have adequate controls to safeguard Highway Department assets. Determine whether Town officials used a competitive process to procure highway goods and services. Key Findings Town officials did … whether Town Officials have adequate controls to safeguard Highway Department assets and if they used a competitive …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Town of Hunter - Information Technology (2018M-262)
… and breach notification. Provided IT security awareness training. Ensured that IT hardware and software inventories … Ensure that: All personnel receive IT security awareness training. IT hardware and software inventories are …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Newfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… - pdf] Audit Objective Determine whether meal, travel and conference expenditures were reasonable. Key Findings The … Determine whether meal travel and conference expenditures were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelCity of Middletown - Water System Cybersecurity (2019M-22)
… to the City’s water system. Key Findings Officials did not have adequate policies and procedures to document employee IT security duties, provide guidance for using portable … system devices. Officials did not provide employees with IT security awareness training. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Cazenovia Central School District - Information Technology (2019M-46)
… officials did not: Provide cybersecurity awareness training to employees. Disable and/or remove unnecessary user … Provide employees with periodic cybersecurity awareness training. Adopt policies and procedures for adding, deleting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Hamburg Central School District - Information Technology (2019M-10)
… Key Findings District officials did not provide IT cybersecurity awareness training for individuals who used … officials. Key Recommendations Provide periodic IT cybersecurity awareness training. Provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Hamburg Central School District - Continuing Education (2019M-11)
… continuing education cash receipts process. The District does not have assurance all continuing education cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… whether District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District lacked policies and procedures necessary to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and reconciliations are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Byram Hills Central School District - Fixed Assets (2019M-153)
… were recorded and accounted for properly. Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did not maintain … asset disposal records. Locate all the assets identified in this report. Ensure all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Evans-Brant Central School District - Information Technology (2019M-121)
… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … officials did not provide IT security awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollVillage of Avon - Board Oversights and Professional Services (2018M-30)
… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… documentation. These properties had annual agricultural exemption renewals but lacked periodic verification of … or residential percentage used in calculating the exemption. Key Recommendations Ensure all applications are …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… officials did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user … Provide employees with periodic cybersecurity awareness training. Ensure user accounts are disabled or deleted as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyBath Central School District - Online Banking (2018M-79)
… Bath Central School District Online Banking 2018M79 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Village of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mFrontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Scottsville - Financial Management (2018M-75)
… properly supported, for valid Village expenses and in compliance with required statutes and policies. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75