Search
Bronxville Union Free School District - Procurement (2018M-46)
… professional services. Enter into written agreements or pass resolutions for all current and future professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-mount-sinai.pdfWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
https://www.osc.ny.gov/files/local-government/audits/pdf/westbury.pdfCentral Islip Union Free School District - Claims Audit Process (2018M-170)
Central Islip Union Free School District - Claims Audit Process (2018M-170)
https://www.osc.ny.gov/files/local-government/audits/pdf/central-islip.pdfSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… Ensure that each club maintained a separate set of records from those of the central treasurers. Officials did not: … at each location whose duties are distinct and separate from the duties of the other officers. Ensure that a separate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… report – pdf] Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials … Determine whether Dobbs Ferry Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeEast Aurora Union Free School District - Procurement (2023M-125)
… Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Copiague Union Free School District - Information Technology (2023M-150)
… percent) that were not needed, including two user accounts assigned to employees that left the District more than 17 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Montauk Union Free School District – Information Technology (2022M-137)
… and developed an information technology (IT) contingency plan. Key Findings Although District officials restricted … secure access to the network or develop an IT contingency plan. As a result, there is an increased risk that the … will be lost and the District may not be able to recover from a network disruption or disaster. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Freeport Union Free School District – IT Asset Management (S9-22-10)
… freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Manhasset Union Free School District – IT Asset Management (S9-22-15)
… not properly accounted for. Specifically: Six assets (one laptop and five Chromebooks) with a combined value of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… procedures for managing network and financial application user accounts nor did they periodically review … written procedures for managing network and financial application user accounts. Develop, adopt, distribute and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationBrentwood Union Free School District – Information Technology (2023M-83)
… Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) and … audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … with an unknown cost were not recorded in the IT inventory list. Key Recommendations Periodically reconcile the fixed asset report to the IT inventory list, follow up on any discrepancies and update inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentMerrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We … or the misappropriation of funds in the financial application because they did not: Develop and adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory