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New Lebanon Central School District – Financial Condition (2015M-222)
… than necessary to sustain District operations. Two of the six general fund reserves did not meet statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Copiague Union Free School District – Check Signing (2015M-181)
… one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks … check signature policy to require the Treasurer to sign all checks in compliance with Education Law. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… that they obtained the required number of quotes for six purchases totaling $39,758. Use a competitive method to …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesSpencerport Central School District – Financial Condition (2016M-254)
… Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… ending June 30, 2015. The District overfunded five of its six reserves as of June 30, 2015. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Fabius-Pompey Central School District – Information Technology (2016M-237)
… of our audit was to assess the District’s management of network user accounts and security settings for the period … of unauthorized access. Key Recommendations Review network user accounts, disable or remove any deemed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Amagansett Union Free School District – Financial Condition (2014M-91)
… Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Seneca Falls Central School District – Procurement (2021M-201)
… from soliciting competition for services provided by six professional service providers that were paid a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… in the bank and collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were missing and 95 … totaling $66,149 either had no supporting documents or the support lacked key information. ECA bank reconciliations from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomPlattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Westhill Central School District – Information Technology (2021M-32)
… 31 enabled network user accounts on the District Office domain controller. Six unneeded network user accounts, seven …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Menands Union Free School District – Information Technology (2021M-78)
… and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings … officials did not adequately safeguard computerized data from unauthorized use, access and loss and although the … IT security awareness training to employees. Adopt a breach notification policy that is required by New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Albany Water Board – Software Management (2020M-159)
… (97 percent) and six mobile devices (32 percent) including gaming, streaming and shopping software. Establish controls …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159City of Middletown - Information Technology (2018M-235)
… 70 user accounts have not been used in the last six months, 19 of these accounts were never used and one …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 deposits …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mSpackenkill Union Free School District – Professional Services (2021M-89)
… providers. Key Findings District officials did not always seek competition or comply with the District’s procurement … service agreement. Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance should have been competitively bid every three …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. … employees’ vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 … leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were overpaid 55 days totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Southampton Union Free School District – Financial Management (2024M-43)
… budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 77 applicable physical accessibility components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Selected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-7)
To determine the extent of implementation of the six recommendations included in our initial report, Selected Safety and Security Equipment at Subway Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f7.pdf