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East Quogue Union Free School District - Claims Auditing (2019M-78)

… Recommendations Ensure no claim, other than those allowed by law, is paid before audit and approval by the claims auditor. Conduct a thorough and deliberate …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

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

… fund balance exceeding the 4 percent statutory limit by approximately $1.4 million, or 15 percentage points. Did …

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

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

… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who …

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)

… 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

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

… (THLDC) Board of Directors (Board) effectively managed fund balance. Key Findings The Board did not effectively manage fund balance. The Board did not develop or adopt a fund balance policy that addresses what level of fund balance … THLDC Board of Directors Board effectively managed fund balance …

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)

… we tested accessed nonbusiness websites prohibited by the policy. Sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

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

… School District (District) officials ensured information technology (IT) systems were adequately secured to protect … completed by February 2021. Sensitive information technology (IT) control weaknesses were communicated … School District District officials ensured information technology IT systems were adequately secured to protect …

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

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

… Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims that …

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)

… records. Ensure sensitive and personal electronic data was adequately protected because the Treasurer used her …

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

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

… Ensure the Company provided all of the services required by its contract. Receive documentation that supported the …

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)

… not used to finance operations. The District improperly restricted more than $260,000 in its trust and agency fund. … will be used to fund operations. Return the improperly restricted money to the general fund. Reduce surplus fund … to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials …

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

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

… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded … District’s Information Technology (IT) service provider to clearly identify the provider’s responsibilities and …

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

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

… the Board did not adopt the policy and the practice was not implemented. Sensitive information technology (IT) …

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

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

State Comptroller DiNapoli Releases Municipal Audits

… by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption and, as such, was authorized to adopt a budget that included a levy in excess of the tax …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

Margaretville Central School District – Financial Management (2020M-46)

… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Eastport-South Manor Central School District – Building Safety (2020M-18)

… Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked … a detailed plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18