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Lyncourt Union Free School District – Information Technology (2020M-121)
… - pdf ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … network user accounts and developed a disaster recovery plan. Key Findings District officials did not adequately … accounts or develop and adopt a written disaster recovery plan. As a result, District has an increased risk that it …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Davenport Fire District – Financial Activities (2020M-147)
… report - pdf ] Audit Objective Determine whether Davenport Fire District (District) officials established adequate … activities are properly recorded and reported, and cash was safeguarded. Key Findings District officials have not … of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Grand Island Central School District - School District Website (S9-19-31)
… in an easily accessible location. Corrective action plans (CAPs) with a specific individual responsible for corrective … see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Albany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … and necessary software was installed on computers and mobile devices. We found unnecessary software on 60 computers …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the … Springfields Town Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written procurement policy, as required. Audit and approve … 2015 through 2021. Key Recommendations Develop and adopt a written procurement policy, as required. Audit and approve …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Huntington Union Free School District – Online Banking (2022M-178)
… banking activities did not receive Internet security awareness training during our audit period. Key … banking duties. Provide periodic Internet security and awareness training to employees who perform online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Schuyler Lake Fire District – Financial Activities (2022M-191)
… whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established controls over … the AUDs were between 152 and 2,343 days late. Complete mandatory fiscal oversight training. Key Recommendations Segregate the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Olean City School District – Reserve Funds (2022M-187)
… City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… [read complete report – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls … audit hawthorne cedar knolls school financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 … in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… requirements. However, District officials did not develop a system to communicate when a network account was no longer necessary and should be … Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomTown of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not … Determine whether Town of Owego Town officials provided adequate oversight of water fund operations …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… Determine whether Recreation Department (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The Department’s cash receipts were not always collected, recorded or deposited timely. The Board did not adopt written cash receipts policies. Officials did not properly segregate …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Knox – Town Clerk (2020M-72)
… reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an … to available cash. Perform an adequate annual audit of, or cause an audit of, the Clerk's records and reports. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… deficit of $27.4 million. The Board failed to adopt a structurally balanced budget and did not follow its fund … balance to finance the 2018-19 budget. The District lacks a comprehensive multiyear financial plan. Key Recommendations … multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningAlfred-Almond Central School District - Financial Management (2019M-131)
… Key Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and … million or 8 percentage points. The Board has not adopted a comprehensive written fund balance policy. Key … 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/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster. Key Findings District … plan to help them adequately secure and protect business office IT systems in the event of a disruption or … technology IT contingency plan to help secure and protect business office IT systems in the event of a disruption or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-information