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Ripley Central School District – Financial Management (2021M-23)
… Adopt budgets that include reasonable estimates for appropriations and the amount of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… adopt a comprehensive written fund balance policy and a plan to use surplus funds. THLDC officials disagreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceWatervliet City School District – Information Technology (2021M-34)
… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Penn Yan Central School District – Network Access Controls (2021M-79)
Determine whether Penn Yan Central School District District officials ensured network access controls were secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Cornwall Central School District – Information Technology (2021M-83)
… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … officials did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Marlboro Central School District – Information Technology (2021M-33)
… questionable accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… complete report - pdf ] Audit Objective Determine whether the Board adequately monitored cash receipts and … implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer collected, deposited and …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76State Comptroller DiNapoli Releases Municipal Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsSusquehanna Valley Central School District – Information Technology (2020M-95)
… information technology (IT) controls over user access to protect against unauthorized use, access and loss. Key … did not establish adequate IT controls over user access to protect against unauthorized use, access and loss. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… service fees and reimbursements paid to the Company. Earn up to $28,000 if the Directors had used School-provided cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mMargaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Eastport-South Manor Central School District – Building Safety (2020M-18)
… years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Berkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Pelham - Information Technology (2019M-77)
… ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on … to 10 employees who routinely accessed personal, private and sensitive information. Town officials did not provide IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Poughkeepsie City School District - Budgeting (2018M-226)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets. … were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … without Board Approval. The District had unrestricted funds totaling $10.6 million and $12 million at the end of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Glens Falls City School District - Financial Management (2019M-12)
… source to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Town of Moriah - Leave Accruals (2019M-168)
… records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately … six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialDeRuyter Central School District - Information Technology (2019M-175)
… District computers. Provide IT security awareness training to employees. Restrict user permissions to the network and the student information system software … network and SIS user permissions to ensure users only have the permissions needed for their job duties and disable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Middleburgh Central School District - Information Technology (2019M-115)
… accounts, and administrative permissions were granted to individuals who did not need these rights. In two … Officials did not provide IT security awareness training to employees, and the Board did not establish a disaster … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115