Search
West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… complete report - pdf] Audit Objective Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … disbursements were appropriate and necessary. As a result, the Company made unnecessary disbursements totaling $4,107. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials … security awareness training. BOCES officials agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationTown of Barker – Justice Court Operations (2016M-422)
Town of Barker Justice Court Operations 2016M422
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Comptroller DiNapoli Statement on New Immigration Ban
… diversity of cultures and experiences strengthens New York on a daily basis." Last year, DiNapoli released a report on New York's immigrant population. It found immigrants in …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banRipley Central School District – Financial Management (2021M-23)
… pdf ] Audit Objective Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed … balance policy. District officials generally agreed with our findings and indicated they have initiated or will …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Duanesburg Central School District – Information Technology (2021M-40)
… Regularly review network and local user accounts for appropriate permissions and disable those that are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Penn Yan Central School District – Network Access Controls (2021M-79)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … Enter into a service level agreement (SLA) with the District’s Information Technology (IT) service provider to clearly identify the provider’s responsibilities and services to be provided. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Cornwall Central School District – Information Technology (2021M-83)
… - pdf ] Audit Objective Determine whether Cornwall Central School District (District) officials established adequate … recovery plan. District officials generally agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial … Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School … School officials disagreed with certain aspects of our findings and recommendations, but indicated they planned …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mBemus Point Central School District - Financial Management (2019M-216)
… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance … 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/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Watervliet City School District – Information Technology (2021M-34)
… Officials did not: Establish written procedures for managing, limiting and monitoring user accounts. Disable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Marlboro Central School District – Information Technology (2021M-33)
… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. … user account management policies and procedures; however, the Board did not adopt the policy and the practice was not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town of Pelham - Information Technology (2019M-77)
… complete report - pdf] Audit Objective Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected … communicate all IT policies to officials, employees and the IT consultant. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Poughkeepsie City School District - Budgeting (2018M-226)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets. … transfers in 2016-17 and 2017-18 without Board Approval. The District had unrestricted funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded …
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)
… effectively managed general fund balance. Key Findings The District’s reported fund balance has increased … fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … and capital plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
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)
… maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ … We reviewed 15 employees’ leave accrual records during the audit period and found that none were accurately … totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances were overstated by …
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)
… 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 … training to employees. Restrict user permissions to the network and the student information system software application (SIS) …
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)
… a disaster recovery plan. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115