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Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… and elected officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training … the Fire Department cancelled the annual SHP Training for all 131 of its uniformed personnel, including six of the … comment on an issue that was raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Operational Advisory No. 34
… on April 1, 2022, NYS agencies acquired the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity that is related to a Federal Customer Contract (Grant), a two-step process is … agency must then link that project/activity combination to the corresponding Federal Customer Contract line using the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… the West Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial … the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightArkport Central School District – Network Access Controls (2021M-162)
… officials did not establish written policies or procedures to add or disable user accounts and permissions. The District … IT control weaknesses were communicated confidentially to officials. Key Recommendations Establish written policies … accounts provide users with appropriate permissions needed to perform their job duties. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162New Lebanon Central School District – Network User Accounts (2021M-30)
… Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Town of Adams – Justice Court Operations (2020M-163)
… resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance … of the Court’s records or retain an independent public accountant to perform the audit. Town officials generally …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Village of Pittsford – Audit Follow-Up (2017M-51-F)
… July 2017. Background The Village of Pittsford (Village) is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is governed by an elected Board of Trustees (Board), which is composed of four Trustees and the Mayor. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fGroton Central School District – Cash Management (2020M-124)
… interest earnings totaled $72,555, but the District could have earned another $367,963 if officials invested available … (Board) investment policy. Solicit interest rate quotes to maximize interest earnings or prepare monthly cash flow … Ensure available funds are invested, within legal limits, to maximize interest earnings. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Pelham - Information Technology (2019M-77)
… against unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees … officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …
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)
… of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. According …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Poughkeepsie City School District - Budgeting (2018M-226)
… other known trends. Ensure that transfers with approvals are made to avoid overexpended line items. Reduce the amount …
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)
… source to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt annual …
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)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances …
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)
… to ensure financial activity was properly reported and money was safeguarded. Key Findings The Treasurer did not … 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 and are adequately supported. Adopt procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialMiddleburgh Central School District - Information Technology (2019M-115)
… not need these rights. In two instances, officials did not know why the users had excessive permissions. Officials did … training to employees, and the Board did not establish a disaster recovery plan. In addition, sensitive information … with formal IT security awareness training and adopt a disaster recovery plan. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115East Quogue Union Free School District - Claims Auditing (2019M-78)
… warrants on which 70 claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling … deliberate audit of each claim before authorizing payment to ensure it is accurate and properly supported, and in … with required statutes and policies. Periodically report to the Board any deficiencies noted in the claims process. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Ripley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District District Board of Education Board and District officials properly managed fund balance in accordance with statute
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of New Windsor – Information Technology (2020M-137)
… transactions are familiar with its content. As indicated in Appendix A, officials disagreed with several of the findings and recommendations in our report. Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Hudson City School District – Information Technology (2020M-157)
… and District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy … (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157