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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-34Duanesburg 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-40Andes Joint Fire District – Financial Activities (2020M-158)
… Key Findings The Board of Fire Commissioners (Board) did not establish adequate controls over cash receipts and … additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … 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)
… whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight … whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… of our recommendations. Appendix D includes our comments on issues raised in the School’s response letter. … Determine …
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)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually … to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Penn Yan Central School District – Network Access Controls (2021M-79)
… to address the District’s specific needs and expectations for IT services. District officials agreed with our …
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)
… internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … access that include periodically reviewing user access and disabling unnecessary network user accounts. Monitor …
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)
… in January 2010 that included password security and user account management policies and procedures; however, the …
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)
… did not receive or review bank statements or canceled check images to help minimize the risk of unauthorized … including periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the …
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
… following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors … not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable tax levy limit by … to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsMargaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance
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)
… asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Susquehanna Valley Central School District – Information Technology (2020M-95)
… Objective Determine whether Susquehanna Valley Central School District (District) officials established information … Key Recommendations Develop comprehensive procedures for regularly reviewing user accounts and disabling those …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… collected tuition, and deposited and recorded collections in a timely manner. Key Findings School officials and staff … accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also … we reviewed. However, they did not deposit collections in a timely manner. Officials and staff did not: Deposit and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsVillage of Corinth – Investment Program (2023M-146)
… checking accounts, which had an average monthly available balance of $4.8 million. Had officials considered other …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Worcester Central School District - Fund Balance Management (2022M-75)
… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75New York State Fiscal Reform and Accountability Act
… to limitations on state-supported debt; and providing for the repeal of certain provisions upon expiration thereof …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial … Key Findings The Board did not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all claims before payment and ensure all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m