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Hudson City School District – Information Technology (2020M-157)
… plan. Ensure the acceptable use policy (AUP) was complied with, monitor the use of IT resources or provide IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Andes Joint Fire District – Financial Activities (2020M-158)
… officials established adequate controls over cash receipts and disbursements. Key Findings The Board of Fire … did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer recorded all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Masonville Fire District – Financial Activities (2020M-165)
… whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight … whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Village 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-fWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… necessary written financial policies and procedures. Use press-numbered duplicate receipts and itemized deposit … paying for sales tax, certain diesel fuel purchases and credit card fees and charges. Company officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the Town is not in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceWatervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Marlboro Central School District – Information Technology (2021M-33)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors … not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable tax levy limit by … to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsSusquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTown of Pelham - Information Technology (2019M-77)
… Personal Internet use was found on computers assigned to 10 employees who routinely accessed personal, private and … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. Provide employees …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Hendrick Hudson Central School District - Financial Condition (2019M-24)
… officials adequately plan and monitor the District’s finances to ensure fiscal stability. Key Findings The … Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Middleburgh Central School District - Information Technology (2019M-115)
… permissions were granted to individuals who did not need these rights. In two instances, officials did not know … and limit administrative permissions to those users who need them to perform their job functions. Provide employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Poughkeepsie City School District - Budgeting (2018M-226)
… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, paying off debt and reducing District property taxes. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Glens Falls City School District - Financial Management (2019M-12)
… Determine whether District officials effectively managed general fund balance. Key Findings The District’s reported … Determine whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Town of Moriah - Leave Accruals (2019M-168)
… of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … action to recover those funds. Ensure the errors in the leave accrual records, as identified in this report, are corrected. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… as required in the bylaws. Key Recommendations Perform all of the Treasurer’s duties as required by the bylaws and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialDeRuyter Central School District - Information Technology (2019M-175)
… to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… prepared by the Clerk-Treasurer. Perform, or contract for, an annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Margaretville Central School District – Financial Management (2020M-46)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key Findings The Board overestimated appropriations and appropriated approximately $1.4 million in fund balance … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46