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Cornwall 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-83True 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-2019mBemus Point Central School District - Financial Management (2019M-216)
… 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/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Town of New Windsor – Information Technology (2020M-137)
… disaster recovery plan that provides specific guidelines for the protection of IT assets and data against loss or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Hudson City School District – Information Technology (2020M-157)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town 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-34Andes Joint Fire District – Financial Activities (2020M-158)
… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … $4,680 were not audited and approved before payment. Have adequate supporting documentation for seven … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Masonville Fire District – Financial Activities (2020M-165)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Marlboro 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-33Town 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-77Hendrick Hudson Central School District - Financial Condition (2019M-24)
… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Poughkeepsie 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-115East Quogue Union Free School District - Claims Auditing (2019M-78)
… warrants on which 70 claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling … deliberate audit of each claim before authorizing payment to ensure it is accurate and properly supported, and in … 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-78Arkport Central School District – Network Access Controls (2021M-162)
… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162