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East Quogue Union Free School District - Claims Auditing (2019M-78)

… before payment. Key Findings The claims auditor: Did not audit and approve 301 claims totaling more than $6.1 … warrants on which 70 claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling … agreed with our recommendations and indicated that they have initiated corrective action. … Determine whether claims …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Ripley Central School District – Financial Management (2021M-23)

… the Ripley Central School District (District) Board of Education (Board) and District officials properly managed … reasonable estimates for appropriations and the amount of appropriated fund balance that will be used to fund … whether the Ripley Central School District District Board of Education Board and District officials properly managed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Town of New Windsor – Information Technology (2020M-137)

… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information … secured and protected against unauthorized use, access and loss. Key Findings Town officials did not: Provide employees …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137

Hudson City School District – Information Technology (2020M-157)

… accounts were unneeded and included generic and former employee accounts. Sensitive IT control weaknesses were … use IT resources. Develop written procedures for managing system access. … Determine whether Hudson City School …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

Watervliet 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-34

Duanesburg Central School District – Information Technology (2021M-40)

… Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40

Andes Joint Fire District – Financial Activities (2020M-158)

… York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited and approved …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

Masonville Fire District – Financial Activities (2020M-165)

… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. … Determine if the Board and …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Bemus Point Central School District - Financial Management (2019M-216)

… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Penn Yan Central School District – Network Access Controls (2021M-79)

… Officials did not: Regularly review network user accounts and permissions to determine whether they were appropriate or … As a result, we identified 1,094 unneeded user accounts and six user accounts with unnecessary administrator … to clearly identify the provider’s responsibilities and services to be provided. In addition, sensitive IT …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79

Cornwall Central School District – Information Technology (2021M-83)

… and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not … Develop written procedures for managing system access that include periodically reviewing user access and disabling unnecessary network user accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83

Marlboro Central School District – Information Technology (2021M-33)

… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… to help minimize the risk of unauthorized transactions or other errors or irregularities occurring and remaining …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

State Comptroller DiNapoli Releases Municipal Audits

… city officials’ attention. Auditors identified several funds that are not balanced or are not reasonable. The city’s …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

Margaretville Central School District – Financial Management (2020M-46)

… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Eastport-South Manor Central School District – Building Safety (2020M-18)

… whether District officials provided effective oversight to ensure compliance with required building safety at the … high school (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18