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Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. Background The Wayne County Water and Sewer Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterEast Islip Public Library – Cash Receipts (2017M-223)
… Library staff did not properly account for attraction tickets purchased and sold. The account clerk performed …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Connetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access and payroll … The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… card charges over $2,500 in our audit period totaling $70,337 and found no evidence that the Treasurer pre-approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Southside Academy Charter School - Enrollment and Billing (2019M-70)
… The School did not have all the necessary student residence documentation on file. Key Recommendations Review … billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and the … George F Johnson Memorial Library Library Expenditures 2016M214 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Sodus Center Fire Department – Financial Activities (2016M-424)
… power. Ensure that job duties are segregated so that one person cannot control all phases of a transaction. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Walton Central School District – IT Asset Management (S9-22-24)
… Chromebooks could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of $2,052 based on recent purchase prices). Twenty-four IT assets (20 with a combined purchase/ lease price of $107,183 and four without recorded …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Freeport Union Free School District – IT Asset Management (S9-22-10)
… spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 … not properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Housing Authority Administrative Expenditures (2016-MS-2)
Housing Authority Administrative Expenditures 2016MS2
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Lindenhurst Union Free School District – Credit Cards (2016M-179)
… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and … did not adequately secure user account access to the network and shared network folders to help safeguard PPSI. As …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… approximately $21 million. Key Findings District officials contracted with St. Lawrence-Lewis BOCES through a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Columbia-Greene Community College – Information Technology (2017M-213)
… ensure compliance with the College’s computer use policy. Test the disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. … three- to five-year period that addresses the anticipated timeline for completion of capital improvements, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Norwich City School District – IT Asset Management (S9-22-18)
… technology (IT) assets acquired or in use during the audit period. Key Findings Although District officials … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … inventory records contain all information as required by the Policy. Update inventory records to track the assets not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18