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Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… confidentially to officials, we found that: Six of 40 employees used District computers to access websites, … email, online gaming and social networking, in violation of the District’s AUP. Internet browsing increases the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195North Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Walton Central School District - Fund Balance (2019M-209)
… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medina Central School District - Capital Projects (2019M-163)
… District officials could have improved their management of the Project. We found: District officials did not always … reporting to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Hudson Housing Authority – Information Technology (2019M-224)
… Objective Determine whether Authority officials ensured IT systems were adequately secured and protected against … IT security awareness training. The Authority did not have adequate online banking agreements. Sensitive … of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224State Comptroller DiNapoli Releases School District Audits
… (Chemung County, Schuyler County, Tioga County and Tompkins County) District officials have generally taken …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… employees. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… services obtained from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote … obtained and kept with purchasing documentation. Appoint a claims auditor who is independent of the purchasing process …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of … and reported and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Vendor File Advisory No. 11
… ensure the State does business with the vendor according to the vendor’s logistical preferences, including purchase orders going to the correct address and voucher payments to the correct bank account or address. The “Location” …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationGreenville Fire District – Investment Program (2023M-106)
… Fire District (District) officials managed a comprehensive investment program. Key Findings District officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the District may have earned an …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Fishers Island Union Free School District – Website Transparency (2023M-28)
… and recommended information on the District’s website in a transparent and comprehensive manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… The purchasing department did not prepare and distribute unique identification tags to be attached to capital assets … during our audit period. Key Recommendation Attach unique identification tags to all capital assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… user accounts, identify unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user accounts and 120 unneeded generic user accounts were not disabled on … confidentially to officials. Key Recommendations Maintain and periodically evaluate a list of authorized network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… they were for appropriate purposes and generally supported by adequate invoices and/or other documentation. However, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Customers and Local Customers. Customers are used for billing and tracking receivables in the SFS. Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesNew Lebanon Central School District – Network User Accounts (2021M-30)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30