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

… earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average monthly available … earnings. Village officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider … monitor investments and periodically solicit interest rate quotes. Village officials generally agreed with our …

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

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials … audit statewide city niagara falls …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Operational Advisory No. 34

… ability to create new activities using the “Project Guide” in the SFS. When adding a new activity that is related to a … of the Project Guide to ensure accurate Federal billing in the SFS. The following SFS Job Aids can assist with this …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contract

Fishers Island Union Free School District – Website Transparency (2023M-28)

… External audit reports and corrective action plans (CAPs), Proposed and final annual budgets, Schedule of reserve … submission request for records. Key Recommendations Post all required and recommended information on the District’s … officials agreed with our findings and have initiated or plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

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

… 29, 2021. Ensure all employees complete IT security awareness training. Key Recommendations Develop written … Develop a process to identify and follow up with employees who have not completed the required IT security awareness training. BOCES officials agreed with our findings …

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 services. Key Recommendations Develop written procedures …

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

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

IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants

… Technically, nearly all cash disbursed under federal programs listed in the Assistance Listing Number (ALN) (formerly CFDA) is … are subject to the cash management requirements detailed in the CMIA statute INCLUDING the interest provisions. … Technically nearly all cash disbursed under federal programs listed in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmia

Duanesburg Central School District – Information Technology (2021M-40)

… (District) officials ensured information technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss. Key Findings District officials did not ensure IT systems were adequately secured and protected against … District District officials ensured information technology IT systems were adequately secured to protect against …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40

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

… Adopt budgets that include reasonable estimates for appropriations and the amount of appropriated fund …

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

Penn Yan Central School District – Network Access Controls (2021M-79)

… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …

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)

… recovery plan. Sensitive IT control weaknesses, including issues related to software updates, were communicated … and disabling unnecessary network user accounts. Monitor Internet use to ensure employees comply with the AUP. Adopt …

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

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

… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …

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

Worcester Central School District - Fund Balance Management (2022M-75)

… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

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

… with the AUP. Maintain an authorized network user list and routinely evaluate and disable unneeded accounts. …

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 New Windsor – Information Technology (2020M-137)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …

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

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

… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …

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

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

… use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found questionable Internet use on four of six computers tested. Disable 123 of the 462 enabled network accounts we examined. These 123 …

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