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DeRuyter Central School District - Information Technology (2019M-175)

… training to employees. Restrict user permissions to the network and the student information system software application (SIS) … to officials. Key Recommendations Review and update the acceptable computer use policy and monitor employees’ …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Middleburgh Central School District - Information Technology (2019M-115)

… manage user accounts and their user permissions. For example, former employees and an unknown person had … were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

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

… were adequately supported and properly audited before payment. Key Findings The claims auditor: Did not audit and … approve 301 claims totaling more than $6.1 million before payment during the audit period. Did not sign the warrants on … Ensure no claim, other than those allowed by law, is paid before audit and approval by the claims auditor. …

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

Arkport Central School District – Network Access Controls (2021M-162)

… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

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

… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …

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

… certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … was authorized to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

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

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

… the Board and District officials effectively managed fund balance. Key Findings The Board overestimated … and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. As …

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)

… the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the …

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

Berkshire Fire District - District Operations (2020M-40)

… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

Susquehanna Valley Central School District – Information Technology (2020M-95)

… 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-2020m

New Lebanon Central School District – Network User Accounts (2021M-30)

… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30

Town of Adams – Justice Court Operations (2020M-163)

… resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Village of Pittsford – Audit Follow-Up (2017M-51-F)

… is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-f

Groton Central School District – Cash Management (2020M-124)

… officials did not maximize interest earnings. During the audit period, the District’s interest earnings totaled $72,555, but the District could have earned another $367,963 if officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)

… report – pdf] Audit Objective Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) … initiate corrective action. … Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections

Village of Corinth – Investment Program (2023M-146)

… whether Village of Corinth (Village) officials developed and managed a comprehensive investment program. Key Findings … monthly cash flow forecasts to estimate available funds for investment, monitor investments and periodically solicit interest rate quotes. …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

New 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-act

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. … excluded sales tax. Adopt a written procurement policy as required. Ensure the Treasurer filed the District’s AFRs for … by the Treasurer. Adopt a written procurement policy as required. File the delinquent AFRs with our Office within 60 …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m