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New York State Fiscal Reform and Accountability Act

… of certain provisions upon expiration thereof (Part C). Memo Bill Text Status …

https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-act

Inspecting Highway Bridges and Repairing Defects (Follow-Up)

… Highway Bridges and Repairing Defects (Report 2012-S-33). Background In our initial audit report, which was issued …

https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-follow

Arkport Central School District – Network Access Controls (2021M-162)

… Key Findings District officials did not ensure that the District’s network access controls were secure. District … their job duties. District officials generally agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment on the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

New Lebanon Central School District – Network User Accounts (2021M-30)

Determine whether New Lebanon Central School District District officials established adequate internal controls over network user accounts to prevent unauthorized use access and loss

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30

Watervliet City School District – Information Technology (2021M-34)

… ] Audit Objective Determine whether the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded. Key Findings The Board and District officials did not ensure the IT assets and data were safeguarded. Officials did not: Establish written …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Marlboro Central School District – Information Technology (2021M-33)

… accounts. Officials developed a data security plan in January 2010 that included password security and user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Ripley Central School District – Financial Management (2021M-23)

… not develop and adopt a comprehensive written multiyear financial plan and did not adhere to the fund balance policy. … Develop and adopt a comprehensive written multiyear financial plan and adhere to the fund balance policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Cornwall Central School District – Information Technology (2021M-83)

… internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … access that include periodically reviewing user access and disabling unnecessary network user accounts. Monitor …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83

Penn Yan Central School District – Network Access Controls (2021M-79)

… or needed to be disabled. As a result, we identified 1,094 unneeded user accounts and six user accounts with … to address the District’s specific needs and expectations for IT services. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79

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

… (District) officials ensured information technology (IT) systems were adequately secured to protect against … loss. Key Findings District officials did not ensure IT systems were adequately secured and protected against … because they were unneeded. Officials also prepared IT cybersecurity training, which employees completed by …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40

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 … 2020-21, but experienced net operating surpluses totaling $1.2 million, an operational shift of $5.9 million. The … in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… services. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)

… Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have … the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversight

Groton Central School District – Cash Management (2020M-124)

… report - pdf ] Audit Objective Determine whether Groton Central School District (District) officials maximized … Determine whether Groton Central School District District officials maximized interest earnings …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

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

… report - pdf ] Audit Objective Determine whether the Andes Joint Fire District (District) officials established … Determine whether the Andes Joint Fire District District officials established …

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

Masonville Fire District – Financial Activities (2020M-165)

… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

Hudson City School District – Information Technology (2020M-157)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157

Town of New Windsor – Information Technology (2020M-137)

… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive … Determine whether Town of New Windsor Town officials ensured information technology IT …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137