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

… [read complete report – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials … 20 unneeded nonstudent network user accounts that had last log-on dates ranging from January 5, 2017 to October 29, …

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)

… officials ensured network user accounts were needed and whether officials adopted an adequate Information … did not ensure network user accounts were needed, and did not adopt an adequate IT contingency plan. In … officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As a result, …

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)

… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …

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

… the CMIA regulations. Subpart A of the regulations deals with the larger federal programs under which the state … CMIA statute INCLUDING the interest provisions. Subpart B deals with the state’s smaller federal programs, which are …

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

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

… secured to protect against unauthorized use, access and/or loss. Key Findings District officials did not ensure IT … and protected against unauthorized use, access and/or loss. District officials did not: Adequately manage user … secured to protect against unauthorized use access andor loss …

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)

… 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

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

… to maximize interest earnings or prepare monthly cash flow forecasts. Key Recommendations Prepare monthly cash flow forecasts that estimate available funds for investment. …

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)

… unauthorized use, access and loss. Officials did not: Disable 26 unneeded generic accounts of the 48 generic … an authorized network user list and routinely evaluate and disable unneeded accounts. District officials agreed with our …

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)

… 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-157

Andes 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-158

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

… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …

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

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

… - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the … The purpose of our review was to assess the Villages progress as of August 2020 in implementing our recommendations in the …

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

West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)

… Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate … were appropriate and necessary. As a result, the Company made unnecessary disbursements totaling $4,107. … Determine whether the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversight