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Tuckahoe Common School District - Purchasing (2018M-228)
… Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and … $422,677 and found the District did not seek competition for eight providers paid $309,300. The District paid an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleArchived Data and Publications
… (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical reference …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsCompliance With State Arts Education Requirements (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 graduating class) … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followFonda-Fultonville Central School District – Reserves Management (2021M-157)
… whether the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. … including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Somers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and … adequate controls over user accounts and software updates to help prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mNorth Syracuse Central School District – Professional Services (2022M-34)
… without seeking competition. Used a request for proposals (RFP) process to select certain professional service providers … officials should issue professional service RFPs. Use an RFP process to solicit competition when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34East Rochester Union Free School District – Procurement (2022M-56)
… with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Little Flower Union Free School District – Fixed Assets (2022M-78)
… contributed to: 231 assets that cost $48,700 were not in the District’s inventory records. 175 assets that cost $179,000 were not accurately recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 are lost and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… to PPSI. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially … safeguarded. Key Recommendations District officials and IT staff should: Develop comprehensive written procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andLyons Central School District – Payroll 2022M-71
… – pdf] Audit Objective Determine whether Lyons Central School District (District) officials ensured the District … Determine whether Lyons Central School District District officials ensured the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71York Central School District – Financial Management (2022M-96)
… report – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education … Determine whether the York Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Baldwinsville Central School District – Fuel Inventory (2022M-106)
… Audit Objective Determine whether Baldwinsville Central School District (District) officials safeguarded and … Determine whether Baldwinsville Central School District District officials safeguarded and accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Penfield Central School District – Procurement (2022M-76)
… with District policies, statutory requirements and good business practices. Key Findings District officials did … with District policies, statutory requirements and good business practices. District officials could not support … with District policies statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Union Free School District (District) officials ensured students received all services from their individualized … reimbursements. Key Findings Officials did not ensure students received all services from their IEPs or that all … Medicaid claiming process. Did not take steps to identify students receiving reimbursable Medicaid-eligible services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Sodus Central School District – Software Management (2022M-64)
… Maintain a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Franklin Central School District – Information Technology (2022M-19)
… installed software to an authorized software inventory list. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… services. Determine whether claims had adequate supporting documentation and were properly audited before payment. Key … services. Also, claims did not have adequate supporting documentation and were not properly audited before they were … properly authorized and did not have adequate supporting documentation. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199West Islip Union Free School District – Financial Management (2022M-40)
… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40