Search
York Central School District – Network Access Controls (2022M-93)
… including a comprehensive written disaster recovery plan. The District had 139 unneeded network user accounts and one … paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andPearl River Union Free School District – Fixed Assets (2022M-126)
… report – pdf] Audit Objective Determine whether Pearl River Union Free School District (District) officials properly monitored … Determine whether Pearl River Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Marathon – Town Clerk (2022M-143)
… receipts for all transactions. Did not prepare monthly bank reconciliations and verify the accuracy of the financial records . As a result, the Clerk’s bank account balance was $6,251 more than it should have been … appropriate parties in a timely manner. Prepare monthly bank reconciliations and accountabilities. Audit the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Village of Monticello – Records and Reports (2020M-104)
… prepared for the Board of Trustees (Board) or department heads. Annual Update Documents (AUDs), which are the annual … reconcile bank accounts. Provide the Board and department heads with periodic financial reports. File AUDs, CTLs and …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Lyncourt Union Free School District – Information Technology (2020M-121)
… - pdf ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … Determine whether Lyncourt Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Town of Marcy – Justice Court Operations (2020M-166)
… Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Springfield – Accounting Records and Reports (2020M-175)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … our audit period, the current Supervisor did not: Prepare bank reconciliations, record receipts in the financial … reports, as required. Key Recommendations Prepare monthly bank reconciliations, record all transactions in the …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Huntington Union Free School District – Online Banking (2022M-178)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and District … Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. District …
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)
… [read complete report – pdf] Audit Objective Determine whether the Schuyler …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… [read complete report – pdf] Audit Objective Determine whether the Hawthorne …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionTown of Knox – Town Clerk (2020M-72)
… complete report - pdf ] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, disbursed and … all money collected timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 collections totaling $22,586 …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… contain specific identifying information, such as make, model or serial numbers. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Orange County – Motor Vehicle Oversight (2015M-314)
… our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, … for purchasing, monitoring and maintaining County vehicles. The Department of General Services is responsible for auctioning County-owned vehicles. The 2015 total budget for Orange County was $732.8 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Starpoint Central School District – Financial Condition (2015M-266)
… accordance with applicable statutory provisions. Properly report and use statutorily restricted debt reserves to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceShoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … to fund District operations. Use surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mMorrisville-Eaton Central School District – Online Banking (2017M-98)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured online … are reviewed in a timely manner and designate one computer to be used strictly for online banking transactions. Provide Internet security awareness training to involved employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… 1, 2014 through December 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two … Island Park Union Free School District Information Technology Asset …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset