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Ripley Central School District – Financial Management (2021M-23)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Penn Yan Central School District – Network Access Controls (2021M-79)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … Enter into a service level agreement (SLA) with the District’s Information Technology (IT) service provider to clearly identify the provider’s responsibilities and services to be provided. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… without performing a complete and comprehensive review or ensuring billings were properly supported. The Board did … with our recommendations and indicated they have initiated or planned to initiate corrective action. … Determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Town of Wappinger - Information Technology (2019M-220)
… a breach notification policy, disaster recovery plan or a policy addressing PPSI. Sensitive information technology … include periodically reviewing user access and disabling or deleting user accounts when access is no longer needed. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Village of Sylvan Beach – Board Oversight (2013M-34)
… listed on the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the … before authorizing them for payment. Annually audit, or cause to be audited, the Clerk-Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Tully – Justice Court Operations (2021M-10)
… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Hudson City School District – Information Technology (2020M-157)
… use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found questionable Internet use on four of six computers tested. Disable 123 of the 462 enabled network accounts we examined. These 123 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key … or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceMarlboro Central School District – Information Technology (2021M-33)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Mastic Beach Fire District – Cash Disbursements (2017M-38)
… does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations Compare all vouchers … and approval in the Board minutes. Prepare an abstract or list of checks to present to the Board, along with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… accounts. Key Recommendations Adequately segregate duties or implement effective mitigating controls over water and … with our findings and indicated they had already taken or planned to take corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Buffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The … (SED) State aid handbook for the updated formula and rates to determine PECA set-aside amounts for charter school …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Pelham - Information Technology (2019M-77)
… and officials did not develop comprehensive IT policies or procedures. Sensitive information technology (IT) control … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77The Academy Charter School - Credit Card Expeditures (2019M-80)
… credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) … had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … are adequately supported and necessary before approving payments. Ensure that credit card users include a list of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Richfield Springs Central School District - Fixed Assets (2019M-140)
… policies were not comprehensive or being followed. Out of 206 fixed assets reviewed, 64 were unable to be located, … tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being disposed, 143 lacked … devices. Ensure inventory records are accurate and up-to-date and periodically perform physical inventories. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Glens Falls City School District - Financial Management (2019M-12)
… and capital plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Town of Cairo - Fuel Management (2019M-150)
… personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at $23,325. The fuel … documented and reviewed. Implement policies and procedures for tracking fuel usage to ensure fuel is used for Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Village of Warsaw – Justice Court Operations (2021M-214)
… our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Northern Adirondack Central School District – Financial Condition (2020M-51)
… in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not adopted a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51City of North Tonawanda - Financial Condition (2020M-90)
… the City’s fiscal stability. The general and sewer funds experienced operating deficits from 2017 through 2019. …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90