Search
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 … to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine … take corrective action. Appendix B includes our comment on the District’s response. … Determine whether Arkport Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22New Lebanon Central School District – Network User Accounts (2021M-30)
… using IT resources. Sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … to take corrective action. … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Town of West Seneca – Purchasing (2015M-11)
… 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is governed by … does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Groton Central School District – Cash Management (2020M-124)
… complete report - pdf ] Audit Objective Determine whether Groton Central School District (District) officials maximized … in the District’s response letter. … Determine whether Groton Central School District District officials maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Village of Dering Harbor – Payroll (2020M-78)
… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … action. … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Islip Fire District – Capital Assets (2020M-3)
… officials maintain and monitor accurate inventory records to safeguard District assets. Key Findings District officials … not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded. … assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyTown of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. … our audit was to evaluate the Courts financial operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Buffalo City School District - Charter School Tuition Billing (2019M-122)
… Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Camden Central School District - Claims Audit Process (2019M-124)
Determine whether claims were adequately documented for appropriate purposes and properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Pelham - Information Technology (2019M-77)
… awareness training for individuals who used Town IT assets. Town Board and officials did not develop …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Remsen Central School District - Claims Audit Process (2019M-86)
… claims before payment. Key Findings The claims auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… complete report - pdf] Audit Objective Determine whether student enrollment and billings to school districts of … issue raised in the School’s response. … Determine whether student enrollment and billings to school districts of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingLake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… and money was safeguarded. Key Findings The Treasurer did not provide sufficient oversight of the bookkeeper hired … in a timely manner. The Department’s audit committee did not audit the Treasurer’s records as required in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… February 28, 2015. Background The Orient Fire District is a district corporation of the State, distinct and separate … not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Latham Fire Department – Length of Service Awards Program (2016M-279)
… 1, 2015 through December 31, 2015. Background The Latham Fire Department provides fire protection services for portions of the Town of Colonie … the supporting documentation to verify accuracy. … Latham Fire Department Length of Service Awards Program 2016M279 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Tully – Justice Court Operations (2021M-10)
… (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were … Tully 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/2021/04/16/town-tully-justice-court-operations-2021m-10