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Wantagh Union Free School District – Financial Condition (2016M-363)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363

West Hempstead Union Free School District – Financial Condition (2016M-116)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116

Little Flower Union Free School District – Tuition (2015M-233)

… Riverhead in Suffolk County, which was established in 1972 by the New York State Legislature. The District, which has approximately 120 students, is governed by an appointed nine-member Board of Education. Expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233

Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)

… 12 schools with approximately 7,180 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-management

Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)

… Purpose of Audit The purpose of our audit was to review the District’s … School District is a special act school district located in Dobbs Ferry, Westchester County. The District, which … Key Findings The District has experienced a steady decline in tuition revenues and consistently decreased expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m

Berkshire Union Free School District – Financial Condition (2015M-310)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310

East Islip Union Free School District – Financial Condition (2015M-283)

… Purpose of Audit The purpose of our audit was to review the … The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

Depew Union Free School District – Financial Condition (2016M-229)

… Purpose of Audit The purpose of our audit was to review the District’s … Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229

Fort Edward Union Free School District – Financial Condition (2015M-67)

… Fort Edward in Washington County. The District is governed by a Board of Education and has approximately 100 employees …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67

North Bellmore Union Free School District – Financial Condition (2014M-47)

… Purpose of Audit The purpose of our audit was to examine the District’s … The North Bellmore Union Free School District is located in the Towns of Hempstead in Nassau County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47

Malverne Union Free School District – Fund Balance (2016M-120)

… schools with approximately 1,700 students, is governed by a five-member Board of Education. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120

East Moriches Union Free School District – Claims Processing (2016M-273)

… Purpose of Audit The purpose of our audit was to examine claims processing for the period July 1, 2014 through May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273

Area #2 – IT Security Training and Awareness – Information Technology Governance

… workforce is essential to securing electronic data and IT systems. Local governments and schools cannot protect the confidentiality, integrity and … accessed or displayed to that which is essential for the function being performed; The dangers of downloading files …

https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awareness

LinkNYC Program Revenues and Monitoring

… service announcements. The LinkNYC franchise is regulated by the Agreement between the City and the Consortium, its … in the five boroughs; that Links were activated by the stipulated time frames; that a Gigabit Center was … in interest, that has accrued through March 2020. By July 20, 2020, 3,153 structures were required to be …

https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoring

Solvay Union Free School District – Payroll (2017M-257)

… which has approximately 1,500 students, is governed by a five-member Board of Education. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… for managing business office network user accounts to help prevent unauthorized computer use, access and loss. … did not properly manage network user account controls to help maintain continuity of business office operations and … officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… network. Key Findings District officials did not monitor employee compliance with the acceptable Internet use policy … integrity or availability. Key Recommendations Monitor employee Internet use on District computers and enforce …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1