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Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… [read complete report – pdf] Audit Objective Determine whether Chenango Valley … and developed and adopted an information technology (IT) contingency plan. Key Findings District officials did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… $2.5 million of the component (which are BOCES’ member school districts) and participating (which are other school districts that use BOCES’ services) school districts’ surplus funds over the last three school …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … office, which is inefficient and increases the likelihood for errors. There are also no verifications within the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… Determine whether Young Womens College Prep Charter School of Rochester School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialPelham 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-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedState Comptroller DiNapoli Releases School District Audits
… Education approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that … Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsFishers Fire District – Financial Condition (2021M-128)
… not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021. … the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… a competitive process when selecting two professional service providers paid a total of $40,253 and did not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… and the President controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightSouth Seneca Central School District – Online Banking (2021M-164)
… conduct online banking and none of the employees involved in online banking received Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Henrietta Fire District – Financial Condition (2021M-27)
… The Board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Corning – Procurement (2020M-93)
… totaling $455,792 from 35 vendors and 10 professional service providers we examined, Town officials purchased goods … A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even though the company was not the lowest bidder. The Board also extended …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Village of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … Determine whether Village of Fort Plain Village officials established appropriate …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively … $101,121 was purchased without competition. Overpaid a vendor by almost $2,500. Invoices were not compared to …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… The purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, … for 2016 totaled approximately $4.6 million. Key Findings Credit card charges totaling $8,029 were not properly … approving them for payment. Develop procedures to monitor credit card use and enforce compliance with the purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Operational Advisory No. 18
… System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment Vendor issues its own …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableCayuga County Community College – Information Technology (2013M-291)
… Account for all software licenses by purchase orders, license agreements or other supporting documentation, which …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194