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Phelps-Clifton Springs Central School District – Network Access (2021M-35)
Determine whether Phelps-Clifton Springs Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/phelps-clifton-springs-2021-35.pdfPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
Determine whether Phelps-Clifton Springs Central School District (District) officials ensured the economical purchase of fuel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/phelps-clifton-springs-2021-19.pdfFayetteville-Manlius Central School District – Professional Services (2020M-115)
Determine whether Fayetteville-Manlius Central School District (District) officials sought competition for procurement of professional services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/fayetteville-manlius-2020-115.pdfWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/western-ny-maritime-charter-2019-176.pdfUrban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-192.pdfHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/health-sciences-charter-2019-99.pdfCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/charter-school-applied-technologies-60.pdfFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… Objective Determine whether employee leave accrual records are accurate and leave requests are adequately approved. Key Findings While leave accrual … written procedures to ensure that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual records are accurate and leave requests are adequately approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Holley Central School District - Procurement (2019M-7)
Determine whether District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Averill Park Central School District - Payroll (2018M-255)
… Key Findings District officials have adequate procedures to ensure salary and wages are paid accurately. The … Superintendent was not always certifying payrolls prior to the Treasurer distributing paychecks and processing direct deposits. Prior to our audit, the Superintendent was not using payroll change …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime … prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with District officials. Although … approval for overtime worked, they were paid for 392 hours of overtime totaling $8,513 while working at home. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… of online transactions. A dedicated computer is not used for online banking. Key Recommendations Ensure that online … Update bank agreements. Use a dedicated computer for online banking. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… the District sought competition for its professional service providers. Key Findings District officials did not: … Use competitive methods to select 10 of 16 professional service providers who were paid more than $1 million during … period. Have written agreements for four professional service providers who were paid $325,053 during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalSchroon Lake Central School District - Claims Auditing (2019M-97)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $172,760 for 35 check disbursements and 50 non-check disbursements … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and … manage fuel inventories. Ensure accurate fuel inventory, delivery and usage records are maintained and periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Harrison Central School District - Financial Condition (2018M-260)
Determine whether the Board and District officials adopted budgets with reasonable estimates
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Poughkeepsie City School District - Budgeting (2018M-226)
… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, paying off debt and reducing District property taxes. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Homer Central School District - Criminal History Background Checks (2019M-76)
… checks. District officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Extended School Day Program
… effective monitoring system in place to ensure it paid SCO only for expenses that were appropriate and allowable under …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-program