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Highland Central School District – Non-Instructional Overtime (2021M-8)

… officials properly authorized and monitored overtime for non-instructional employees. Key Findings District … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8

Valley Central School District – Information Technology (2020M-154)

… officials ensured the District’s information technology (IT) systems were adequately secured and protected against … Findings The Board and District officials did not ensure IT systems were adequately secured and protected. District … environmental controls over the server room. Sensitive IT control weaknesses were communicated confidentially to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154

Watervliet City School District – Information Technology (2021M-34)

… network accounts in a timely manner. Monitor compliance with the acceptable computer use policy (AUP). As a result, … Monitor employees’ Internet use to ensure compliance with the District’s AUP. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access … did not establish adequate controls over the District’s user accounts to prevent unauthorized use, access and/or … acceptable use policy (AUP). Adequately manage network user accounts. Sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Cornwall Central School District – Information Technology (2021M-83)

… officials established adequate internal controls over the District’s user accounts and software updates to help … did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: Network user … managed. Officials did not monitor compliance with the District’s Acceptable Use Policy (AUP). The Board did not …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83

Penn Yan Central School District – Network Access Controls (2021M-79)

… 1,094 unneeded user accounts and six user accounts with unnecessary administrator permissions. Enter into a service level agreement (SLA) with the District’s Information Technology (IT) service … expectations for IT services. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79

Haldane Central School District – Information Technology (2021M-84)

… secondary user accounts, for three network user accounts with administrative permissions, to be used for … accounts are disabled. Assess all network user accounts with administrative permissions and create secondary accounts … non-administrative activities. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

Town of Hempstead – Procurement (2022M-63)

Determine if Town of Hempstead Town officials used competitive methods when procuring professional services and purchases subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63

Town of Groton – Highway Department Asset Accountability (2022M-117)

… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… adequately safeguarded information technology (IT) assets. Key Findings District officials did not establish adequate … weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt comprehensive IT …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

Sea Breeze Fire District – Board Oversight (2018M-269)

… complete report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. The Board did not: …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information … whether the BroadalbinPerth Central School Districts District Board and District officials ensured online banking …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Sag Harbor Union Free School District – Claims Auditing (2022M-174)

… complete report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims … were appropriate, audited and approved before payment, the claims auditor did not ensure claims were supported . We … in accordance with the Board policies. Ensure purchases are made in compliance with District policies and applicable …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174

Fishers Island Union Free School District – Website Transparency (2023M-28)

… complete report – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) … plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report … of Information Law (FOIL) online submission request for records. Key Recommendations Post all required and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Poughkeepsie City School District - Payroll (2019M-110)

… Key Findings Collective bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are … not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received … eligible for. Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110

Herkimer County Community College - Procurement (2019M-186)

… The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all … methods when procuring goods and services in accordance with General Municipal Law and the College’s purchasing … policy and procedures. College officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186

Norwich City School District - Fund Balance Management (2018M-198)

… whether District officials adequately managed fund balance in the general fund. Key Findings District officials: … Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure long-term plans … whether District officials adequately managed fund balance in the general fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198

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