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Ellenville Central School District – Network User Accounts (2022M-18)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control … 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Village of Clifton Springs – Board Oversight (2014M-099)
… by an elected five-member Board of Trustees, has a population of approximately 2,100. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Naples Central School District – Network Access Controls (2020M-82)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had 63 unneeded network user accounts that had … have and use their own network user accounts to access the District’s network. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Town of Eagle – Wind Power Revenues (2014M-125)
… audit was to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 through April 8, 2014. … Town’s general fund and highway fund budget appropriations for 2014 total $908,478. Key Findings Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… central treasurer receives supporting documentation for all activity fund cash receipts. … Newcomb Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Village of Ellicottville – Procurement (2016M-426)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through October 28, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $1.9 million. … Village did not always competitively bid or obtain quotes for purchases as required in its procurement policy. The …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Brocton Central School District – Purchasing (2015M-305)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305East Islip Union Free School District – Financial Condition (2015M-283)
… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Germantown Central School District – Payroll (2023M-3)
… (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have … to separate individuals and provide adequate oversight of the work performed by these employees. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Village of Harriman – Water Department Billing (2014M-311)
… the Towns of Monroe and Woodbury, Orange County, and has a population of approximately 2,400. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Cattaraugus County – Court and Trust Funds (2014M-85)
… to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. … to examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists … the Treasurer file the annual financial report with OSC in a timely manner. … Long Lake Fire District No 1 Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Conesville – Long-Term Planning (2016M-314)
… of our audit was to examine the Town’s long-term planning for the period January 1, 2015 through July 26, 2016. … an elected five-member Town Board. Budgeted appropriations for all funds for 2016 total approximately $930,000, of which $598,100 is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Seneca Falls - Information Technology (2018M-218)
… the network. Town officials did not: Ensure user accounts for former personnel were disabled or removed in a timely … breach notification and backups. Ensure the access rights for users no longer employed are revoked. Provide security …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key … Recommendations Ensure all College employees responsible for cash collections deposit receipts timely and according to …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHuntington Manor Fire District – Cash Disbursements (2014M-108)
… Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … signature stamp without being supervised by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials … officials did not obtain and review backup documentation for one contract with payments totaling $1.7 million during … agreement with this agency did not have clear guidelines for actions to take upon the agency’s failure to perform as …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financial