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

… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …

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

Town of Moriah - Leave Accruals (2019M-168)

… maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

Lake 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-financial

Middleburgh Central School District - Information Technology (2019M-115)

… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

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

… Adopt budgets that include reasonable estimates for appropriations and the amount of appropriated fund …

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

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

… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …

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

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

… training to employees. After sharing our findings, the Management Information Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …

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

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

… complete report - pdf ] Audit Objective Determine whether the Andes Joint Fire District (District) officials … over cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish … adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional …

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)

… protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …

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

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

… 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

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

… officials. Key Recommendations Develop written procedures for managing system access that include periodically …

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

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

… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …

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

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

State Comptroller DiNapoli Releases Municipal Audits

… limit by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

Margaretville Central School District – Financial Management (2020M-46)

… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)

… complete report – pdf] Audit Objective Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees … billed and collected resident district tuition for the sample of 50 students we reviewed. They also accurately recorded and deposited intact the 30 collections we reviewed. However, they did not deposit …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections

Worcester Central School District - Fund Balance Management (2022M-75)

… complete report - pdf] Audit Objective Determine whether the Worcester Central School District (District) Board of … officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. The Board annually overestimated …

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

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. … excluded sales tax. Adopt a written procurement policy as required. Ensure the Treasurer filed the District’s AFRs for … by the Treasurer. Adopt a written procurement policy as required. File the delinquent AFRs with our Office within 60 …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m