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Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly … as required. Fire Company officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Nanuet 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationCold Spring Harbor Central School District – Capital Assets (2023M-37)
… did not prepare and distribute unique identification tags to be attached to capital assets that were purchased … period. Key Recommendation Attach unique identification tags to all capital assets that cost $500 or more (including …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for …
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
… Vendor File Business Units create contracts, purchase requisitions, … have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. 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)
… did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30State Comptroller Thomas P. DiNapoli Releases School District Audit
… plan. As a result, the district has an increased risk that it could lose important data and suffer serious interruption … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditCamden Central School District - Claims Audit Process (2019M-124)
… and approved before payment. Key Findings We reviewed 91 claims totaling $1.3 million (7 percent) paid during the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Poughkeepsie City School District - Payroll (2019M-110)
… not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received … eligible for. Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… money to the administrator for the total amount payable in satisfaction of dental claims and initiate and disburse …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mAndes Joint Fire District – Financial Activities (2020M-158)
… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims … provided by Town Law. Officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly … billings can be conducted. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Marlboro Central School District – Information Technology (2021M-33)
… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable … accounts. Officials developed a data security plan in January 2010 that included password security and user … network user accounts. District officials agreed with our recommendations and indicated they are taking corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Marcellus Central School District – Online Banking (2020M-66)
… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … used for online banking and none of the employees involved in online banking received Internet security awareness … awareness training. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Half …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyLansing Fire District – Investment Program (2023M-62)
… from the District’s savings account, which had an average daily balance of approximately $3.8 million during the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62IT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… expenditures to unique vendors. The VMU will work with the New York State Business Unit to approve and establish a Special Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idState Agencies Bulletin No. 1052
… Purpose To describe a new field in PayServ to be used by New York State’s Statewide Financial System (SFS). … System (SFS). As part of this effort, PayServ will be sending employee name, address and direct deposit account … A new employee identifier has been created that will not be equal to the employee Social Security number. This new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierCayuga County - Procurement and Claims Audit (2018M-274)
… goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims … goods and services in accordance with the procurement policy and statutory requirements …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274