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Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfSomers Central School District – User Accounts and Software Updates (2021M-153)
Determine whether Somers Central School District (District) officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/somers-2021-153.pdfBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beaver-river-2021-123.pdfOpinion 95-30
… and dispose of . . . property as they shall deem for the best interests of the institution", a library could invest … true trust, in any investment vehicle deemed to be in the best interest of the library (Opn No. 79-450, supra ; 1981 …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… a bank for the collection of receipts, such as property taxes, so that payments can be made directly to your local … transfer (EFT) with the bank to receive payments from the State and certain other entities. Develop procedures for … must be deposited and invested in accordance with New York State statutes. A number of federal laws also pertain to the …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsBelleville-Henderson Central School District - Information Technology (2019M-128)
… officials did not provide IT security awareness training to all employees. District officials did not develop … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mMoravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183DiNapoli Audit Finds Gaps in NYC School Safety Planning
… Education (DOE), according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found DOE was lax in requiring that safety plans were filed on time by schools and policies did not routinely align … Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningHoneoye Central School District - Information Technology (2019M-9)
Determine whether the Board and District officials effectively managed the District’s information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/honeoye-2019-9.pdfBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/brunswick-2020-06.pdfNorwich City School District - Fund Balance Management (2018M-198)
Determine whether District officials adequately managed fund balance in the general fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-198.pdfWatkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/watkins-glen-2019-57.pdfFallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/fallsburg-2020-12.pdfValley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfAmagansett Union Free School District - Procurement (2018M-206)
… Recommendations Ensure District officials: Check vouchers for compliance with the policy prior to approval. And …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Connetquot Central School District - Financial Management (2019M-180)
… Key Finding The District reduced its total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, … unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… were used for their intended purposes. Key Findings District officials appropriated unrestricted fund balance as … the 2014-15 through 2018-19 budgets. However, because the District generated operating surpluses in three of those … exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Remsen Central School District - Claims Audit Process (2019M-86)
… Findings The claims auditor did not: Receive claims paid by check disbursement for audit and approval until after … is accurate, properly supported, for a valid purpose and in compliance with required statues and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Medina Central School District - Capital Projects (2019M-163)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital project (Project). Key Findings The Board and District officials could have improved their management of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Little Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/little-falls-67.pdf