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North Tonawanda City School District – Information Technology (2023M-102)
… officials properly secured user account access to the network and managed user account permissions in financial and student information applications. Key … officials properly managed user account permissions in the financial application but did not properly secure user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… operations if an unexpected IT incident occurred. In addition to finding sensitive IT control weaknesses that … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andSayville Union Free School District - Purchasing (2019M-69)
… bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do not have … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69State Agencies Bulletin No. 141
… January 1, 2000. Agencies who wish to test connections to the PaySR database through Citrix software may log on to the … "....file cannot be modified at this time." OSC staff in Payroll Services and a limited number of pre-selected agency users will test the production …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/141-y2k-paysr-testingAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… officials agreed with our findings and indicated they plan to initiate corrective action. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andRed Hook Central School District – Inventories (2023M-133)
… unleaded gasoline and diesel fuel tanks. Maintain fuel inventory records and periodically reconcile the records with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133York Central School District – Network Access Controls (2022M-93)
… complete report – pdf] Audit Objective Determine whether York Central School District (District) officials ensured … paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT … appropriateness. Set written expectations for the District’s specific IT service needs. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93LaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, … filed Medicaid reimbursement claims to reduce the District’s cost to provide these services. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… inventory IT equipment. District officials: Did not adopt a comprehensive written policy for establishing and … and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryEvans-Brant Central School District - Information Technology (2019M-121)
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… incentives and providing select special education services in-house. Key Findings District officials could achieve cost … Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costState Agencies Bulletin No. 259
… for this deduction. Effective Date Immediately OSC Actions The insurance company, Future Planning Associates, will send … No action is necessary unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases the agency must end date the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Depew Union Free School District – Investment Program (2023M-77)
… not develop and manage a comprehensive investment program. The Business Administrator (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, … tax levy. Key Recommendations Comply with the District’s investment policy and develop comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… complete report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims auditor ensured claims were appropriate, … Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Naples Central School District – Network Access Controls (2020M-82)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not … 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Moriah Central School District - Cash Management (2019M-65)
… Key Findings District officials did not develop and manage a comprehensive investment program to ensure interest … were maximized. Had officials invested idle funds in a financial institution with higher available interest rates, revenue would have increased by $61,162 during the audit period. Key Recommendations Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were … inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being … and for appropriate purposes. Comply with the District’s credit card and purchase card policy and monitor all card …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mKing Center Charter School - Information Technology (2018M-61)
… and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and … IT cybersecurity awareness training to personnel who use the School’s IT resources. In addition, we confidentially …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Hilton Central School District – Network Access Controls (2022M-200)
… are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200