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Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)

… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for … The purpose of our audit was to evaluate the adequacy of the Librarys …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28

Middleburgh Central School District - Information Technology (2019M-115)

… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Belleville-Henderson Central School District - Information Technology (2019M-128)

… and securing personal, private and sensitive information. The District did not have a disaster recovery plan. Sensitive … Develop written procedures for managing access to the network and financial application. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019m

DeRuyter Central School District - Information Technology (2019M-175)

… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Payroll Bulletins PBulletins

… View bulletins available for payroll officers to inform them of important changes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins

Town of St. Armand – Selected Financial Operations (2017M-142)

… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142

Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer (Deputy) collect receipts. However, weaknesses still exist because the Deputy prepares manual receipts and gives the Clerk-Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7

Village of East Rockaway – Justice Court Operations (2017M-206)

… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured that Justice Court … of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206

Village of Northville – Joint Youth Activity Program (2016M-339)

… of Northville to operate youth development activities for children residing in the Village and the Towns of … of Program resources. The Program serves approximately 110 children and had expenditures of approximately $37,000 for fiscal year 2015-16. Key Findings Bank statements and reconciliations were not …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339

Town of Newstead – Joint Highway Facility Project (2012M-260)

… examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August … the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 … with not only the construction phase of a joint highway facility (Project) but the facility’s future operation and …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

… bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Key Recommendations Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86

Village of West Hampton Dunes – Financial Operations (2013M-390)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton … Village of West Hampton Dunes Financial Operations 2013M390 …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390

Charlotte Valley Central School District - Information Technology (2019M-27)

… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library resources for the period July 1, 2011 through … Wyandanch Public Library Oversight of Library Resources 2013M399 …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408

Orchard Park Public Library – Audit of Claims (2016M-191)

… audit of claims prior to payment and ensure that the Secretary documents its approval of claims in the Board …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did … or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. … not properly budgeting for capital expenditures increases the risk that school districts could be …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m