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Carle Place Union Free School District – Network User Account Controls (2022M-121)

… the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) control … user accounts that are unneeded or have not been used after a specified period of inactivity. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controls

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. … Findings District officials accurately paid salaries and wages but did not accurately pay unused leave benefits, and … District District officials accurately paid salaries wages and leave benefits and properly accrued leave benefits …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)

… network user accounts to ensure unnecessary accounts were disabled. Key Findings District officials did not adequately … network user accounts to ensure unnecessary accounts were disabled. Specifically: District officials did not establish … accounts and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user

Northern Adirondack Central School District – Financial Condition (2020M-51)

… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Marcellus Central School District – Online Banking (2020M-66)

… The online banking policy does not clearly indicate how online transfers will be authorized and processed. A dedicated computer was not always used for online banking … for authorizing and processing transactions. Ensure that a dedicated computer is used to perform online transactions …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Overview – Travel and Conference Expense Management

… A well thought out travel and conference policy, specifically designed for your operations, … for establishing effective control over travel and conference expenses. One of the purposes of this guide is to … consider when developing or updating your travel and conference policy. Travel policies and procedures adopted by …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overview

Eastport-South Manor Central School District – Building Safety (2020M-18)

… (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building condition survey. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… 2014. Background The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an elected five-member Board of Education, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

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

… The White Plains City School District is located in the city of White Plains, Westchester County. The …

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)

… Purpose of Audit The purpose of our audit was to determine if District … accruals. District officials implemented specific controls to ensure employee leave accruals were earned in accordance …

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

Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)

… $613,000 annually by moving students in special education classes at BOCES to in-house classes. District officials obtained more than $1.6 million …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… July 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns … Salmon River Central School District Budgeting Practices and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial

Chautauqua Lake Central School District – Procurement (2024M-3)

… – pdf] Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured … Determine whether Chautauqua Lake Central School District District officials procured fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… Objective Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, … Determine whether Half Hollow Hills Central School District District officials appropriately tracked …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to … are unneeded or unnecessary to prevent unauthorized access and use. Key Recommendations Disable unneeded or unnecessary …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

East Moriches Union Free School District – Budget Review (B7-13-3)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

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

… year were $66,490,022. Key Findings District officials do not require pre-approval of overtime or the use of …

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

Carle Place Union Free School District – Payroll (2016M-69)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls over payroll for … Key Finding Although the payroll clerk performs procedures to double check her own work, the review process should … involve someone independently reviewing payroll prior to processing. Key Recommendation District officials should …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69