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Village of Corinth – Investment Program (2023M-146)

… audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… corrective action. Appendix B includes our 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-s9-23-2

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-28

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

… complete report – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services … audit boces orange ulster nonstudent network user accounts …

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)

… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we …

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)

… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …

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

… Assistance Listing Number (ALN) (formerly CFDA) is subject to CMIA. Only larger programs, however, are subject to the interest provisions of CMIA. This distinction can be … which the state receives funding, and which are subject to the cash management requirements detailed in the CMIA …

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

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

… pdf ] Audit Objective Determine whether Duanesburg Central School District (District) officials ensured information … Determine whether Duanesburg Central School District District officials ensured information …

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)

Determine whether Penn Yan Central School District District officials ensured network access controls were secure

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)

… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …

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)

… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …

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)

… 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-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)

… 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-163

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

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

… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … with New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158