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Red Creek Central School District – Financial Management (2020M-75)
… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… balance for the payroll bank account did not reflect the true cash balance. The bank reconciliations were reviewed by … balance shown on the District’s books represents the true book balance. Ensure the review of bank reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankCassadaga Valley Central School District - Financial Management (2018M-110)
… Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… pdf] Audit Objective Determine whether financial activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The bylaws provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Major asset class Function and activity Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last inspected Name and address of … Fund and account from which purchased Quantity Method of acquisition Method of depreciation Estimated useful life …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsRocky Point Union Free School District – Overtime (2021M-80)
… ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored … Determine whether the Rocky Point Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Fort Edward Union Free School District - Financial Condition (2019M-245)
… financial condition significantly declined due to a successful tax certiorari challenge. As a result, … fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the … Key Recommendations Adopt a multiyear financial plan that is annually updated. Continue to explore options to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… of January 1, 2012 through October 7, 2013. Background Orange County has a population of approximately 374.500 … Orange County Department of Social Services Contract …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Danby Fire District – Claims Audit (2020M-149)
… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Village of Monticello – Financial Condition (2020M-107)
… Create a plan to address the declining fund balance and financial condition. Monitor the Village’s constitutional … ensure real property tax levies do not exceed it. Develop and adopt a multiyear capital plan that provides sufficient … officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Port Byron Central School District – Network User Accounts (2021M-119)
… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Town of Patterson - Information Technology (2020M-37)
… recovery plan. Town officials did not have a service level agreement (SLA) with the IT consultant. Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have … the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightNew Lebanon Central School District – Network User Accounts (2021M-30)
… officials established adequate internal controls over network user accounts to prevent unauthorized use, access and … did not establish adequate controls over the District’s network user accounts to protect against unauthorized use, … Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure acceptable use policy (AUP) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Town of Pelham - Information Technology (2019M-77)
… who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … develop comprehensive IT policies or procedures. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77DeRuyter Central School District - Information Technology (2019M-175)
… to the network and the student information system software application (SIS) based on job duties. Disable unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Hudson City School District – Information Technology (2020M-157)
… Ensure the acceptable use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found … IT security awareness training to all employees who use IT resources. Develop written procedures for managing system …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Duanesburg Central School District – Information Technology (2021M-40)
… Regularly review network and local user accounts for appropriate permissions and disable those that are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Andes Joint Fire District – Financial Activities (2020M-158)
… with New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited … before payment. Have adequate supporting documentation for seven disbursements totaling $1,194 and evidence it audited …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158