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Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 … We identified 70 unused IT assets that were at high risk of potential theft and misuse of personal, private or sensitive information, or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

East Moriches Union Free School District – Financial Condition Management (2022M-1)

… Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) and … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-management

Valhalla Union Free School District – Network User Accounts (2022M-26)

… School District (District) officials adequately managed network user accounts in order to help prevent unauthorized … officials did not adequately manage the District’s network user accounts to help prevent unauthorized use, … found District officials should have: Disabled 67 unneeded network user accounts. These unnecessary accounts had last …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26

Town of Webb Union Free School District – Financial Management (2022M-53)

… realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and … The Board consistently overestimated appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 … realistic budgets and properly managed fund balance in accordance with statute …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)

… School District (District) officials ensured that unneeded network user accounts were disabled in a timely manner. Key … Findings District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and additional entry …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m

Willsboro Central School District – Student State Aid (2023M-119)

… District (District) officials properly claimed State aid for special education students who received services in summer placements. Key Findings District officials did not properly claim State aid for special education students who received services in … District District officials properly claimed State aid for special education students who received services in …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119

Garden City Union Free School District – IT Asset Management (2023M-161)

… they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be located. Eleven IT assets … printers), including seven with estimated combined costs of $13,645 and four with unknown costs, were not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Pembroke Central School District - Investment Program (2023M-130)

… program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over … to estimate funds available for investment. Monitor investments. Formally solicit interest rate quotes. … program - legality, safety, liquidity and yield - when investing available funds. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets to confirm they were inventoried. We found 20 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)

… education services by ensuring students received services in accordance with their individual education programs (IEPs) … and that the District claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for 28 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-and

Center Moriches Union Free School District – Payroll (2024M-155)

… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155

Eden Central School District – Capital Project Management (2024M-83)

… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Lyme Central School District – Financial Management (2024M-87)

… surplus fund balance during the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Red Hook Central School District – Inventories (2023M-133)

… tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether … secure the District’s unleaded gasoline and diesel fuel tanks. Maintain fuel inventory records and periodically … fuel tanks. Develop adequate policies and procedures for monitoring and safeguarding District fuel, or review and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

North Babylon Union Free School District – Online Banking (2023M-156)

… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Farmingdale Union Free School District – Payroll (2024M-22)

… officials properly monitored, approved and controlled overtime. Key Findings District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a … officials properly monitored approved and controlled overtime …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

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