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Fishers Island Union Free School District – Website Transparency (2023M-28)
… be used to make informed decisions. Officials did not post the following information they were required to include … online submission request for records. Key Recommendations Post all required and recommended information on the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we … identify and disable unnecessary network user accounts. As a result, we identified 18 generic accounts that should have … plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationArkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were … that are unnecessary. Assess network user permissions on a regular basis and ensure that network user accounts provide …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Penn Yan Central School District – Network Access Controls (2021M-79)
… with the District’s Information Technology (IT) service provider to clearly identify the provider’s responsibilities and services to be provided. In …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Watervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Marlboro Central School District – Information Technology (2021M-33)
… unneeded or questionable accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Susquehanna Valley Central School District – Information Technology (2020M-95)
… information technology (IT) controls over user access to protect against unauthorized use, access and loss. Key … did not establish adequate IT controls over user access to protect against unauthorized use, access and loss. … network user accounts. Maintain accurate, complete and up-to-date hardware and software inventory. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mHendrick Hudson Central School District - Financial Condition (2019M-24)
… Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24State Agencies Bulletin No. 261
To notify agencies of changes to the Master File and to provide the Master File layout
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileState Comptroller DiNapoli Statement on 2025 State of the City Address
… than a year ago, enabling the initiatives proposed today to make the city more affordable for working-class New …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressVillage of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… report – pdf] Audit Objective Assess whether Town of Colonie (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 814 applicable physical accessibility components … components at the Public Safety Center, such as a portion of service counters at an accessible height. Four components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Town of Lake Luzerne – Procurement (2022M-95)
… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods … The Town Board (Board) did not enforce the provisions of the Town’s procurement policy (Policy). As a result, Town … goods and services totaling $561,829 or 48 percent of the purchases reviewed. Town officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Tioga Fire District – Board Oversight (2022M-170)
… report – pdf] Audit Objective Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … Determine whether the Tioga Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Town of Varick – Water and Sewer Operations (2021M-46)
… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … Determine whether Town of Varick Town officials effectively managed the water and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Menands Union Free School District – Information Technology (2021M-78)
… and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings … officials did not adequately safeguard computerized data from unauthorized use, access and loss and although the … and District officials adequately safeguarded computerized data from unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… Determine whether the Town of Centerville Town Town Clerk Clerk properly recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a … manner. Prepare and provide monthly financial reports to the Board which include a detail of money received and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68