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Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 … each collection. Maintain ECA records, including support for collections and disbursements, for six years. District officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Gananda Central School District – Procurement (2021M-86)

… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … that purchases were adequately documented and approved to verify that a competitive process was used to procure …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… District (District) officials ensured that real property taxes and retiree health insurance contributions were … and reporting all money collected for real property taxes and retiree health insurance contributions. Although … District District officials ensured that real property taxes and retiree health insurance contributions were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Tully Central School District – Network Access Controls (2021M-138)

… Key Findings District officials did not ensure that the District’s network access controls over non-student user … to determine whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, … account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Arlington Central School District – Network User Accounts (2021M-110)

… ensured network user accounts were adequately configured and secured. Key Findings District officials did not ensure network user accounts were adequately configured and secured. In addition to sensitive information technology … five contractor accounts, one former employee account and one account the IT Director could not identify to whom it …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Davenport Fire District – Financial Activities (2020M-147)

… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… ] Audit Objective Determine whether Clyde-Savannah Central School District (District) officials ensured network access … action. … Determine whether ClydeSavannah Central School District District officials ensured network access …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Village of Red Hook – Information Technology (2020M-89)

… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … with IT security awareness training. Develop procedures for monitoring Internet usage and negotiate a formal contract …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Dolgeville Central School District – Fuel Monitoring (2023M-175)

… complete report – pdf] Audit Objective Determine whether the Dolgeville Central School District (District) officials … for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not … inventory records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… report – pdf] Audit Objective Determine whether Village of Port Dickinson (Village) officials properly recorded and … be lost, stolen or misused without detection. The Board of Trustees (Board) did not adopt a written capital asset … list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Town of Lake Luzerne – Procurement (2022M-95)

… cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

Determine whether the Town of Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… Determine whether: The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials adequately safeguarded … information technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board did …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information