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Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)

… Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of … were carried forward and appropriately reclassified in accordance with the applicable collective bargaining …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals

Nanuet Union Free School District – Payroll (2015M-287)

… of Clarkstown in Rockland County. The District is governed by an elected seven-member Board of Education and operates …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287

Afton Central School District –Management of Fund Balance and Reserves (2016M-134)

… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. Background … remains in compliance with the statutory limit. Review all reserve balances and transfer overfunded amounts to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016m

White Plains City School District – Procurement of Professional Services (2014M-240)

… Purpose of Audit The purpose of our audit was to review the … period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which … White Plains City School District Procurement of Professional …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014m

Enlarged City School District of Troy – Leave Accruals (2014M-144)

… 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The … Enlarged City School District of Troy Leave Accruals 2014M144 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144

Onondaga Central School District – Nonpayroll Disbursements (2014M-257)

… Otisco in Onondaga County. The District, which is governed by an elected seven-member Board of Education, operates three …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257

Elmira Heights Central School District – Financial Condition (2014M-76)

Elmira Heights Central School District Financial Condition 2014M76

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76

Ellicottville Central School District – Purchasing (2014M-177)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided … Annually review, update as needed and distribute to officials and staff involved with the purchasing process …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

Arkport Central School District – Network Access Controls (2021M-162)

… officials did not establish written policies or procedures to add or disable user accounts and permissions. The District … IT control weaknesses were communicated confidentially to officials. Key Recommendations Establish written policies … accounts provide users with appropriate permissions needed to perform their job duties. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

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

… $203,444, primarily for non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could … or reduced. 10 employees were overpaid for 189.75 overtime hours totaling $7,551 and seven employees were underpaid for 39.25 overtime hours totaling $1,158. Key Recommendations Adopt policies and …

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)

Determine whether the Board of Education Board and Valley Central School District District officials ensured the Districts information technology IT systems were adequately secured and protected against unauthorized use access and loss

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)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review network user … and unneeded permissions. Monitor employees’ Internet use to ensure compliance with the District’s AUP. District … and have initiated, or indicated they planned to initiate, corrective action. …

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)

… (AUP). Adequately manage network user accounts. Sensitive information technology (IT) control weaknesses were communicated …

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)

… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … officials did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to …

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)

… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded … District’s Information Technology (IT) service provider to clearly identify the provider’s responsibilities and …

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)

… and monitor user accounts and permissions. As a result, the District has an increased risk that it could lose … confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess all network user accounts with administrative permissions and …

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)

… Five subcontractors for work totaling $9.3 million without the required written preapprovals. A vendor $12,382 more for … been sought, approvals likely would have been obtained and the overpayment could have been avoided. Key Recommendations … services and enter into written agreements with all individuals and firms that provide these services to the …

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

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