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Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsSilver Creek Central School District – Financial Management (2022M-153)
… not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Central Valley Central School District – IT Asset Management (S9-22-7)
… not properly accounted for. Specifically: Two Chromebooks with a combined estimated cost of $430 based on recent … inventory records. Two laptops, one costing $510 and one with an estimated cost of $600, were not inventoried. In … annual inventories. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Freeport Union Free School District – IT Asset Management (S9-22-10)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 50 … to confirm they were inventoried. We found 43 percent of the sampled IT assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Geneseo Central School District – IT Asset Management (S9-22-11)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 55 … Key Recommendations Ensure District inventory records are complete and include the details necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… or safeguarded. We selected 45 IT assets to confirm their location and that they were inventoried, and 15 additional IT … Specifically: Nine Chromebooks, including, four with a total cost of $856 and five with an estimated total cost of $1,070 based on recent purchases could not be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Kings Park Central School District – IT Asset Management (S9-22-13)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 50 … Key Recommendations Ensure District inventory records are complete and include the details necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one without a cost recorded) were not inventoried. In addition, annual inventories were not conducted, new and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Manhasset Union Free School District – IT Asset Management (S9-22-15)
… technology (IT) assets acquired or in use during the audit period Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 50 … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… an appropriate manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentPanama Central School District – Procurement (2024M-73)
… and District officials purchased goods and services in compliance with the District’s procurement policies. Key … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Merrick Union Free School District – Financial Management (2024M-64)
… Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) and … Determine whether the Merrick Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not properly manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance … are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … Perform an independent review of transactions in the audit trail reports for the system administrator account of the … application system administrator account on the audit trail reports. Assign user account permissions based upon …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… complete and accurate capital asset inventory records. The District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryHarborfields Central School District – Information Technology Asset Management (2024M-9)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … for, District officials cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetScio Central School District – Capital Assets (2024M-45)
… be located. The missing assets included laptops, digital cameras, computer monitors and televisions. For all 100 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Greece Central School District – Procurement of Professional Services (2024M-129)
… report – pdf] Audit Objective Determine whether the Greece Central School District (District) Board of Education … Determine whether the Greece Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mCity of Yonkers – Budget Review (B6-14-13)
… for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has … estimates of appropriations and use of fund balance in the budget. Ensure that the EBALR is used in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-and