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Town of Ithaca – Information Technology (2017M-52)

… established written data backup policies and the emergency plan does not specifically include IT procedures to maintain … Prepare, test and periodically review an IT contingency plan that specifically addresses backup policies and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Village of Nissequogue – Information Technology (2015M-31)

… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a … have not designated an information technology (IT) administrator who is independent of the Village’s financial … plan. Key Recommendations Designate an individual as the administrator of the financial software who does not perform …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Village of Cohocton – Cash Receipts (2015M-63)

… our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. … Treasurer and her Deputy did not issue duplicate receipts for all transactions where no other evidence of receipt was …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

New Rochelle City School District – Information Technology (2021M-142)

… the vendor. Key Recommendations Develop written procedures for managing network access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

Quaker Street Fire District – Board Oversight (2021M-96)

… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… [ read complete report - pdf ] Audit Objective Determine whether the … records (3 percent) were supported. The high school clubs’ 2018-19 records were lost due to poor controls, leaving no …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Town of Waterloo – Financial Management (2022M-7)

… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… accounts) including, but not limited to, accounts for former employees and substitute teachers that were never … Develop and communicate comprehensive written procedures for managing and monitoring nonstudent network user account …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… follow to resume essential operations if an unexpected IT incident occurred. In addition to finding sensitive IT …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Village of Red Hook – Information Technology (2020M-89)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Village of Margaretville - Fiscal Management (2018M-78)

… the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) … Village of Margaretville Fiscal Management 2018M78 …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Town of Bennington - Financial Management (2019M-249)

Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Village of Port Chester - Dual Employment (2018M-91)

… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Hammondsport Central School District – Investment Program (2024M-63)

… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63