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Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings District officials reduced excessive unrestricted fund … Determine whether the Board and District officials effectively managed the Districts …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

East Irondequoit Central School District - Financial Management (2019M-28)

… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189

Adirondack Central School District – Information Technology (2022M-61)

… did not adopt an IT contingency plan. Therefore, a cyber incident could result in the loss of data and serious …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… CobleskillRichmondville Central School District District Board of Education Board and officials effectively managed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Whitesboro Central School District – Separation Payments (2020M-146)

… generally agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… Audit Objective Determine whether Greene Central School District (District) officials ensured leave accruals were accurate and … payments were authorized and calculated correctly . District officials: Made errors in 76 percent of District … greene school district leave …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals

Randolph Central School District – IT Asset Management (S9-22-22)

… to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

Saugerties Central School District – IT Asset Management (S9-22-05)

… percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two … be located. Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $2,300 were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

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

… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …

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

Sweet Home Central School District – Financial Management (2022M-166)

… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

Chappaqua Central School District - Fixed Assets (2022M-186)

… records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets … officials did not perform, a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186

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

… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …

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

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

… officials adopted realistic budgets and properly managed fund balance in accordance with statute. Key Findings The … not adopt realistic budgets and did not properly manage fund balance. The Board consistently overestimated … by a total of $3.7 million (16 percent) and appropriated fund balance totaling $3.5 million that was not needed. …

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