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Town of Fishkill – Information Technology (2020M-153)
… officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against … officials did not adequately secure and protect the Town’s IT systems against unauthorized use, access and loss. The Board did not adopt adequate IT policies or a disaster recovery plan. Officials did not …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… were followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy … are followed. Ensure all applicable documentation sought for purchases is attached to vouchers and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s budgets were incomplete because the real property … Determine whether the Board adopted realistic budgets and the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Olive - Accrued Leave and Information Technology (2019M-84)
… Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). … policy. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for … leave credits or compensatory time. Ensure that employee handbook policies and the CBA are followed for allocating all …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… report - pdf] Audit Objective To determine whether the County Hospital and Skilled Nursing Facility (Hospital) … oversight of the cafeteria’s financial operations. County officials generally agreed with our recommendations … Wyoming County Hospital Cafeteria Cash Receipts 2018M70 …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Warrensburg Central School District - Financial Condition Management (2017M-265)
… statutory limit. Five completed capital projects were not closed out. Key Recommendations Develop realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… to the deterioration of the general town-wide’s fund balance, which had a deficit of $86,345 as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
Determine whether HaverstrawStony Point Central School District District officials established adequate internal controls over user accounts to prevent unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyVillage of Dering Harbor – Payroll (2020M-78)
… complete report - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Mount Morris Central School District – Claims Auditor (2022M-131)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 89 claims … and found 86 claims did not contain adequate documentation for the claims auditor to perform a proper audit. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Downsville Central School District – Claims Auditing (2022M-134)
… complete report – pdf] Audit Objective Determine whether the Downsville Central School District (District) Board of … claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims … totaling $700,507 were not properly audited. This included the following: 69 claims, including credit card purchases, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134South Mountain Hickory Common School District – Financial Management (2022M-49)
… based on historical expenditures that are adjusted for reasonably anticipated increases or decreases. Comply … Develop accurate and reliable annual reports and account for all District assets. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mSackets Harbor Central School District - Information Technology (2019M-208)
… District’s network was adequately secure to protect the student management system (SMS) against unauthorized use, … the Districts network was adequately secure to protect the student management system SMS against unauthorized use access …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Unified Court System Bulletin No. UCS-27
… voluntary insurance program Affected Employees Employees in bargaining unit SK (dues code 238) represented by District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-27-voluntary-insurance-program-certain-employees-unified-courtSchoharie Central School District - School Lunch Operations (2019M-19)
… whether District officials properly managed school lunch operations. Key Findings Over the last three years, the school lunch fund incurred operating deficits totaling over $151,500 … whether District officials properly managed school lunch operations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… School officials did not provide IT security awareness training to staff. Hardware and software inventory records … and a disaster recovery plan. Provide security awareness training to staff and maintain complete and up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyHornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38South Glens Falls Central School District - Fund Balance (2018M-90)
… complete report - pdf] Audit Objective Determine whether the District accurately reported fund balance and other … related accounts, and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance … fund balance ranged between 4.8 and 8.3 percent of the ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … and meaningful audit of claims prior to approving them for payment. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information