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Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … for online banking transactions. Implement strong access and financial application controls. Provide IT security … The Board should: Adopt comprehensive IT security policies and periodically review them. Enter into a SLA with the IT …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyWhitesville Central School District – Information Technology (2021M-22)
… officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information systems. District officials did not: Disable … modifying or disabling user permissions to the network and information systems. Establish a written agreement with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Valley Central School District – Information Technology (2020M-154)
… The District did not have a contingency plan to recover in the event of a significant service interruption. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Town of Friendship – Justice Court Operations (2021M-15)
… properly collected, recorded, deposited, disbursed and reported Justice Court (Court) collections. Key Findings … Although the Justices properly collected, recorded and reported fines and fees, they did not deposit and disburse all fines and … Justices properly collected recorded deposited disbursed and reported Justice Court Court collections …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… (NYSED). When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… of 17 teachers responding to our survey were satisfied with their Internet connectivity. Additionally, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetWeedsport Central School District – Payroll (2021M-179)
… the Treasurer’s and his 2021-22 salaries, which resulted in their salaries being overstated by $550 and $590. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179XV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole … On or before April 1st of each year the Online Services Sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userXV.14 Federal Admin Recoveries – XV. End of Year
… Transfer authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the … the dates specified may not provide OSC sufficient time to conclude its review prior to the beginning of the SFS blackout period. Agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesLaurens Fire District – Financial Activities (2021M-43)
… reports in a timely manner. District officials agreed with our findings and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Watervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Marlboro 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-33Susquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mConnetquot Central School District - Financial Management (2019M-180)
… reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits District … used or replenished. District officials generally agreed with our report and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Hyde Park Central School District - Fixed Assets (2019M-103)
… agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry … segregated and lacked effective oversight procedures. Water and sewer receivable control accounts were not …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Herricks Union Free School District – Overtime (2019M-127)
… payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Richfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) … to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14