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Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. … to set long-term priorities. As a result, BOCES officials did not transparently fund capital expenditures and instead …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… officials’ budget development process was ineffective and did not ensure reasonable budget estimates. Budgets developed …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… controls were adequate. Key Findings School officials did not ensure that network and financial software access … inappropriate activity. The Board of Trustees (Board) did not adopt an adequate written IT contingency plan or …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Pelham Union Free School District – Information Technology (2021M-134)

… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. … with combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory …

https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed

State Comptroller DiNapoli Releases School District Audits

… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Fishers Fire District – Financial Condition (2021M-128)

… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased … to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board also did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… (Corporation) officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we … Corporation officials provided adequate oversight of the revolving loan program …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly … to fulfilling the need for a thorough and deliberate audit of claims …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop a … communicated to officials, we found that officials did not: Develop written procedures for granting, changing …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… bylaw provisions and good business practices. The Board did not: Enforce or adopt adequate bylaws. Develop or approve …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

City of Johnstown – Information Technology (2020M-127)

… consequences on the City, such as reputation damage, lawsuits, a disruption in operations or a security breach. …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

South Seneca Central School District – Online Banking (2021M-164)

… and secure. Key Findings The Board and District officials did not ensure that online banking transactions were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Henrietta Fire District – Financial Condition (2021M-27)

… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta … 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 expenditures. The Board unnecessarily … Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Town of Corning – Procurement (2020M-93)

… Appendix B includes our comment on the issue raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

Village of Fort Plain – Leave Benefits (2020M-101)

… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, was not … by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101