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Tully Central School District – Network Access Controls (2021M-138)
… access controls over non-student user accounts were secure. Key Findings District officials did not ensure that … granting, changing, revoking and reviewing network user account access. Disable unneeded network user accounts in a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Arlington Central School District – Network User Accounts (2021M-110)
… accounts, five contractor accounts, one former employee account and one account the IT Director could not identify to whom it … methods to determine who is using each shared user account at a given time. Key Recommendations Regularly review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Longwood Central School District – Overtime (2021M-126)
… not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126New Rochelle City School District – Information Technology (2021M-142)
… complete report - pdf ] Audit Objective Determine whether New Rochelle City School District (District) officials … planned to initiate corrective action. … Determine whether New Rochelle City School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… evaluated, updated as necessary, and disseminated to appropriate District personnel. Key Findings The Board and … IT contingency plan in place that is properly distributed to all responsible parties and periodically tested for … District officials have less assurance that employees will react quickly and effectively to maintain business …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWesthill Central School District – Information Technology (2021M-32)
… Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Wyoming Central School District – Professional Services (2020M-152)
… - pdf ] Audit Objective Determine whether Wyoming Central School District (District) officials used a competitive … corrective action. … Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityVictor Central School District - Financial Management (2019M-62)
… repeated warnings from its external auditor that the school food service surplus fund balance was excessive. … fund operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Seneca Falls Central School District – Procurement (2021M-201)
… we reviewed that were subject to competitive bidding and quote thresholds lacked competition or documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Watertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Lake Pleasant Central School District – Claims Auditing (2021M-202)
… the corresponding claims. Five non-check disbursements (38 percent) reviewed totaling $109,371 were not audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Belfast Central School District – Reserve Funds (2021M-135)
… - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education (Board) … established and used reserve funds and maintained them at reasonable levels. Key Findings The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Oneida City School District – Information Technology (2020M-80)
… - pdf ] Audit Objective Determine whether the Oneida City School District’s (District) network was adequately secure to … corrective action. … Determine whether the Oneida City School Districts District network was adequately secure to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… complete report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) … that non-payroll disbursements were authorized and proper. Key Findings District officials did not implement adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsClyde-Savannah Central School District – Network Access Controls (2020M-122)
… officials. Due to the COVID-19 pandemic, as the District moves to increased reliance on a remote learning environment …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Lyncourt Union Free School District – Information Technology (2020M-121)
… managed network user accounts and developed a disaster recovery plan. Key Findings District officials did not … user accounts or develop and adopt a written disaster recovery plan. As a result, District has an increased risk … permissions. Develop a comprehensive written disaster recovery plan. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Newfane Central School District – Financial Management (2020M-88)
… ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and District officials … corrective action. … Determine whether the Newfane Central School Districts District Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Sackets Harbor Central School District – Financial Condition (2016M-89)
… The Sackets Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which operates one school with approximately 450 students, is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89