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Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… calculated correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting in 251 employees’ leave balances being credited either for 132 days over what they were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals

Brighton Central School District – Procurement (2022M-205)

… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used … best interest. Key Recommendation Document the analysis when using exceptions to competitive bidding to help ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… or revoke unnecessary network user account access. As many as 1,570 accounts were unneeded but were not disabled. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

Walton Central School District – IT Asset Management (S9-22-24)

… – pdf] Audit Objective Determine whether Walton Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and were not … cameras and one camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

Saugerties Central School District – IT Asset Management (S9-22-05)

… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Randolph Central School District – IT Asset Management (S9-22-22)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 43 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

Phoenix Central School District – IT Asset Management (S9-22-20)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 53 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 38 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22

Norwich City School District – IT Asset Management (S9-22-18)

… inventory records contain all information as required by the Policy. Update inventory records to track the assets …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18

Newfield Central School District – IT Asset Management (S9-22-17)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17

Olean City School District – Reserve Funds (2022M-187)

… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)

… complete report – pdf] Audit Objective Determine whether Baldwin Union Free School District (District) employees and … planned to initiate corrective action. … audit statewide baldwin school …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-training

South Kortright Central School District – Claims Audit (2023M-69)

… [read complete report – pdf] Audit Objective Determine whether the South … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Brocton Central School District – Claims Audit (2023M-15)

… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… not help safeguard PPSI by developing and communicating a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances … office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194