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Dover Union Free School District - Information Technology (2018M-112)
… access and loss. Key Findings Employees accessed websites for social networking, shopping, travel, entertainment and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112North Merrick Union Free School District - Purchasing (2018M-87)
… We selected payments to 22 vendors totaling $153,597 that required quotes and found that District officials obtained the required number of quotes. We selected 10 vendors who were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… by an average of nearly $2.8 million annually from 2014-15 through 2016-17, which resulted in appropriated fund … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mWilliam Floyd Union Free School District – Payroll (2016M-165)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key … rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $38 million, … fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mSouthold Union Free School District – Claims Processing (2013M-183)
… 1, 2011, to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, … orders to emergency situations. … Southold Union Free School District Claims Processing 2013M183 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Elwood Union Free School District – Electronic Transfers (2014M-133)
… four schools with approximately 2,625 students and 375 employees. The District’s expenditures for the 2012-13 fiscal … electronic transfers and require District officials and employees to retain supporting documentation for each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Jericho Union Free School District – Financial Management (2016M-328)
… (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June 30, 2016, and … from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on … fund policy and ensure that the funding levels for the retirement contribution reserve are reasonable, and take …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… Purpose of Audit The purpose of our audit was to examine internal controls over information technology (IT) … through external mail servers. District staff are able to access websites that are unrelated to their District duties and violate the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of … deposit forms. The Board did not appoint a faculty auditor to reconcile the central treasurer’s records with the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraSag Harbor Union Free School District – Child Care Program (2016M-211)
… was to review the District’s oversight of its child care program for the period July 1, 2014 through December 31, … a separate record for each family to document if the full or reduced Program rates should be charged and whether …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition and selected … transportation, health and welfare services and textbooks to approximately 11,400 resident students attending nonpublic … in operating surpluses each year ranging from $216,000 to $2.6 million. The Board did not establish adequate reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… audit was to examine the District’s financial management and its controls over transportation and information technology (IT) operations for the period … District officials did not ensure that budget estimates and reserves were reasonable and that fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andFire Island Union Free School District – Claims Auditing (2023M-114)
… the Board did not develop and adhere to adequate guidance on performing its claims audit duties, of the 198 claims … 28 requestor copies of purchase orders and signatures on another five requestor copies, which prevented the Board … corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Garrison Union Free School District – Information Technology (2023M-127)
… physical controls and maintained inventory records for information technology (IT) equipment, and developed an … controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. In … listing. Key Recommendations Develop written procedures for managing network user account access that includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Rockville Centre Union Free School District – Information Technology (2023M-140)
… District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP). … District officials did not monitor users’ compliance with the District’s AUP. Of the 37 network users we … Internet use on District computers and enforce compliance with the acceptable Internet use and computer resources and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology (IT) … office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194