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Arkport Central School District – Network Access Controls (2021M-162)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did … accounts and permissions. The District had 92 unneeded network user accounts and nine user accounts with unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Otego-Unadilla Central School District – Information Technology (2021M-178)
… user accounts. Officials did not provide IT security awareness training. The Board did not adopt a written IT … as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board … and District officials did not provide effective oversight of the Business Office operations. Specifically, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials adequately accounted for, secured … motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. Potential … Determine whether Town of Plymouth Town officials adequately accounted for secured and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of … Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials completed annual … audit statewide city niagara falls …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Village of Afton – Board Oversight (2018M-28)
… fund balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … which is governed by an elected Board of Trustees, has a population of 822. Budgeted general and water fund … responsibilities. The Board did not ensure that water rents and penalties were properly billed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… for 2017 total approximately $17.8 million for the general fund, $3.4 million for the water fund and $6.0 million for the sewer fund. Key Findings The City has no formal process for staying …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Sullivan County Community College – Information Technology (2017M-123)
… Board did not establish policies and procedures regarding breach notifications and disaster recovery plans. Server room … and removal of inactive and unnecessary user accounts, breach notifications and disaster recovery testing and …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… period July 1, 2015 through March 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The … Queensbury Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mEast Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. The District, which operates seven … the payroll clerk’s access rights after the completion of a software update. Key Recommendations Ensure that employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessEast Bloomfield Central School District – Online Banking (2016M-14)
… The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
… The District’s multiyear financial plan does not address its debt share or declining enrollment. Key … and adopt a multiyear financial and capital plan that address the District’s increasing debt, use and funding of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. Background The Afton Central School District is located in the Towns of Coleville, Sanford, Afton, … which operates one school with approximately 575 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mEnlarged City School District of Troy – Leave Accruals (2014M-144)
… was to determine if District employees received and used leave accruals in accordance with employment contracts or … officials established adequate internal controls over leave accruals. District officials implemented specific controls to ensure employee leave accruals were earned in accordance with the employee’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… more than $1.6 million in new computer equipment with State and BOCES aid, resulting in no net increase in general …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentMedina Central School District – Reserve Funds (2014M-155)
… Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member … underestimated revenues and overestimated expenditures by a total of approximately $14.7 million for the five fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Cayuga Heights – Board Oversight (2014M-292)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the period June 1, 2013 through … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Cambridge – Payroll (2015M-74)
… 2013 through December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a population of … Village of Cambridge Payroll 2015M74 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74