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Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)

… pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials …

https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

Town of Barker – Justice Court Operations (2016M-422)

… 19, 2016. Background The Town of Barker is located in Broome County and has a population of approximately 3,000. … revenues totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's … in the case files. Key Recommendations Verify that all case files include documentation of the adjudication and …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422

Comptroller DiNapoli Statement on New Immigration Ban

… of cultures and experiences strengthens New York on a daily basis." Last year, DiNapoli released a report on New …

https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-ban

Ripley Central School District – Financial Management (2021M-23)

… complete report - pdf ] Audit Objective Determine whether the Ripley Central School District (District) Board of … fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. The Board and District officials: Overestimated budgetary …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Duanesburg 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-40

Penn 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-79

Cornwall Central School District – Information Technology (2021M-83)

… officials. Key Recommendations Develop written procedures for managing system access that include periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … 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-2019m

Bemus Point Central School District - Financial Management (2019M-216)

… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Town of New Windsor – Information Technology (2020M-137)

… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who perform online banking transactions are familiar with its content. As …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137

Hudson City School District – Information Technology (2020M-157)

… District officials did not adequately secure and protect the District’s IT systems against unauthorized use, access … District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy … Key Recommendations Adopt comprehensive IT policies and a disaster recovery plan, and provide periodic IT security …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… what level of fund balance is needed or how any surplus funds will be used and the timeframe for doing so. The … written fund balance policy and a plan to use surplus funds. THLDC officials disagreed with certain aspects of our …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

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-34

Andes Joint Fire District – Financial Activities (2020M-158)

… complete report - pdf ] Audit Objective Determine whether the Andes Joint Fire District (District) officials … cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

Masonville Fire District – Financial Activities (2020M-165)

… Treasurer’s records. Ensure that the Treasurer transfers all District records from her own personal computer to the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

Marlboro Central School District – Information Technology (2021M-33)

… accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. … user account management policies and procedures; however, the Board did not adopt the policy and the practice was not implemented. Sensitive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Town of Pelham - Information Technology (2019M-77)

… complete report - pdf] Audit Objective Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected … officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77