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Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four …
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)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness … 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-175Middleburgh Central School District - Information Technology (2019M-115)
… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … 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)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Arkport 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-162Village 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. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76State Comptroller DiNapoli Releases Municipal Audits
… levy limit. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsMargaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Eastport-South Manor Central School District – Building Safety (2020M-18)
… years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Berkshire Fire District - District Operations (2020M-40)
… could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Susquehanna Valley Central School District – Information Technology (2020M-95)
… Key Recommendations Develop comprehensive procedures for regularly reviewing user accounts and disabling those …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mNew Lebanon Central School District – Network User Accounts (2021M-30)
… adequate internal controls over network user accounts to prevent unauthorized use, access and loss. Key Findings … controls over the District’s network user accounts to protect against unauthorized use, access and loss. … (IT) resources. Provide IT security awareness training to all employees using IT resources. Sensitive information …
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 …
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)
… four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately $1.3 million …
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)
… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsVillage of Corinth – Investment Program (2023M-146)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials did not develop and …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146New York State Fiscal Reform and Accountability Act
… and the public authorities law, in relation to contents of the state budget and the capital financing and program plan; to repeal section 49 of the state finance law, relating to the segregation of lump sum appropriations; and to amend the state finance …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and … File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mCity of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… at the Police Station, such as a level landing at the top of curb ramps along the accessible route and an …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43