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Marlboro Central School District – Information Technology (2021M-33)
… and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. Officials developed a data security …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Conduct an annual audit of the Town Supervisor’s records, or engage an independent accountant to conduct the audit. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… and prepared and signed checks without adequate review or approval by the Mayor or Board. The Board did not receive or review bank statements or canceled check images to help …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… The Board did not: Develop comprehensive IT policies or procedures. Enter into a written service level agreement …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… depending on the location of the training school or course. These additional requirements are summarized … Location Additional Requirements Outside the county or counties where the district/municipal corporation is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsVillage of Palmyra - Justice Court Operations (2019M-202)
… are investigated and resolved promptly. Turn over excess or unidentified money to the Village or Justice Court Fund as appropriate. Ensure the annual audit … accountability is performed and addresses any unreconciled or unidentified cash balances. Village and Court officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Wappinger - Information Technology (2019M-220)
… a breach notification policy, disaster recovery plan or a policy addressing PPSI. Sensitive information technology … include periodically reviewing user access and disabling or deleting user accounts when access is no longer needed. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing … State grant activities. There were no recommendations as a result of this audit. … Determine if District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… appropriated unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4The Academy Charter School - Credit Card Expeditures (2019M-80)
… along with itemized receipts and documentation of why the meal was necessary. School officials generally agreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Watkins Glen Central School District - Financial Management (2019M-57)
… planned deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three … did not develop comprehensive written multiyear financial or capital plans. Key Recommendations Discontinue the … practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Village of Andover – Water and Electric Cash Receipts (2019M-152)
… (Deputy) water and electric financial duties or provide oversight of her work. As a result, the Deputy had … Key Recommendation Segregate the Deputy’s financial duties or establish compensating controls, such as providing … our recommendations and indicated that they have initiated or planned to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Poughkeepsie City School District - Budgeting (2018M-226)
… revenue and appropriation estimates based on historical or other known trends. Ensure that transfers with approvals …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Town of Dayton - Fund Balance Management (2019M-221)
… Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Board has …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… to unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during the audit … with the District’s current fuel vendor to remove federal, State and local sales and use taxes on future fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. … and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million. Key Findings … Key Recommendations There are no recommendations in this report. … Enlarged City School District of Troy Leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions … The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student