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Town of Pulteney – Information Technology (2021M-28)
… adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… to sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not develop an online banking policy or procedures to verify that transactions are proper. … to payment. The Board should develop an online banking policy. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsDavenport Fire District – Financial Activities (2020M-147)
… and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer (Treasurer) or we are unable to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mLyncourt Union Free School District – Information Technology (2020M-121)
… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Monticello – Records and Reports (2020M-104)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … 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/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… oversight of non-payroll disbursements. Key Findings Online payments totaling $65,456 initiated by business office … Develop policies and procedures for banking activities and online purchases. Ensure that all disbursements are audited …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Brasher Falls Central School District – Financial Condition (2019M-158)
… appropriations by an average of $2.4 million each year or by 10.5 percent. During this time, total reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Victor Central School District - Financial Management (2019M-62)
… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record … all real property tax collections, including interest and penalties, to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… [ read complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) … Determine if the former Highway Superintendent Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Westhill Central School District – Information Technology (2021M-32)
… PPSI. District officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user accounts. We … District officials. Key Recommendations Monitor employee Internet use. Ensure network user accounts are properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Menands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract … IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Town of Springfield – Accounting Records and Reports (2020M-175)
… File the annual financial reports (known as AUDs) with the State Comptroller’s office (OSC), as required. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Grand Island Central School District - School District Website (S9-19-31)
… report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its … Determine whether the Grand Island Central School District District used its …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Albany Water Board – Software Management (2020M-159)
… and mobile device users from downloading applications from application stores. Maintain application and software inventories for all mobile devices. … the Information Technology (IT) Department disable the application store on mobile devices. Perform an inventory of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159City of Middletown - Information Technology (2018M-235)
… last six months, 19 of these accounts were never used and one account was last used to logon to the network more than …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could … Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments … agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations Revise …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures