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Islip Union Free School District – Financial Condition (2013M-213)
… percent cap required by law. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Hendrick Hudson Central School District – Financial Condition (2013M-241)
… tax stabilization reserve. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Wheelerville Union Free School District – Fund Balance (2016M-9)
… annual budgets that was not used. The District funded the capital reserve with no established plans for it. Key … and anticipated operations. Develop a plan for the future funding and use of the capital reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… July 1, 2014 through January 4, 2016. Background The North Rose-Wolcott Central School District is located in the … North RoseWolcott Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Enlarged City School District of Troy – Leave Accruals (2014M-144)
… was to determine if District employees received and used leave accruals in accordance with employment contracts or … officials established adequate internal controls over leave accruals. District officials implemented specific controls to ensure employee leave accruals were earned in accordance with the employee’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144East Moriches Union Free School District – Budget Review (B7-14-3)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The East Moriches Union Free … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Binghamton City School District – Financial Condition (2013M-242)
… Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the Board of … District officials recognized the need to be proactive in budget development and expenditure controls. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Hilton Central School District – Network Access Controls (2022M-200)
… were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a … risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we … officials agreed with our findings and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… here - pdf] Audit Objective Determine whether Bayport-Blue Point Union Free School District (District) officials … school BayportBlue Point audit nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided … per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (13 percent of the population),15 of 17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userOtego-Unadilla Central School District – Information Technology (2021M-178)
… not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded … with the findings in our report and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Sand Lake – Justice Court (2015M-121)
… in fines, fees and surcharges. Key Findings Justices did not ensure that accurate monthly bank reconciliations … reconciliations performed on the fine and fees and the bail accounts are accurate and promptly investigate … necessary action required. Ensure that all deposits are made no later than 72 hours from the day of receipt. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… ensured: Security awareness training was provided, Information technology (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did not regularly …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyCamden Central School District - Claims Audit Process (2019M-124)
… totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not audit 10 scholarship … law, are paid prior to the claims auditor’s audit and approval. Ensure all claims for scholarship payments are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124The Academy Charter School - Credit Card Expeditures (2019M-80)
… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Hendrick Hudson Central School District - Financial Condition (2019M-24)
… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with … services of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Wainscott Common School District - Claims Auditing (2018M-240)
… complete report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims before payment … supported. Key Finding We found no evidence that the Board, as a whole, performed a thorough audit of claims … Determine whether the Board of Education Board adequately audited claims before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240