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Edgemont Union Free School District – Information Technology (2024M-37)
… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a result, the District had an … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37West Babylon Union Free School District – Claims Audit (2024M-62)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62State Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … projections as well as the anticipated use of reserve funds to aid in future budget preparations. However, district … officials have not prepared a formal analysis of reserve funds based on the district’s projected needs. As of June 30, …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 … for the benefit of the Town of Hempstead and is governed by a seven-member Board appointed by the Town Supervisor. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyTrash Can Free Stations Pilot Program (Follow-Up)
… recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our … recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followNew York Mills Union Free School District – Financial Management (2016M-107)
… Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which … not needed to fund operations due to operating surpluses, and consistently overestimated expenditures by almost $6.9 … the amount of unrestricted fund balance in a manner that benefits District residents. Develop and adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… [read complete report - pdf] Audit Objective Determine whether Tuxedo Union Free … Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Town of Webb Union Free School District – Financial Management (2022M-53)
… appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund … improperly overstated fiscal year-end encumbrances by approximately $974,000 from 2018-19 through 2020-21. When … balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and levied more …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Valhalla Union Free School District – Network User Accounts (2022M-26)
… These unnecessary accounts had last log-on dates ranging from January 3, 2012, to September 3, 2021, and account for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26East Moriches Union Free School District – Financial Condition Management (2022M-1)
… by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive 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-managementTown of Franklinville – Procurement (2024M-56)
… Further, they did not research publications or attend free trainings that were available to assist them in their …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56North Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … 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-156Farmingdale Union Free School District – Payroll (2024M-22)
… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … did not have adequate information to properly monitor the overtime budget and expenditures. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22East Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … amount owed by the District annually to the State, for its share of the cost of the employees’ retirement benefits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118East Quogue Union Free School District – IT Asset Management (S9-22-8)
… establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8State Comptroller DiNapoli Releases School District Audits
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… and there has been no activity (SFS amendment transactions or payments) for one year. No open purchase orders … contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is remaining on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsState Comptroller DiNapoli Releases School District Audits
… financial decisions. Officials also have not adopted fund balance and reserve policies. Hamilton Central School …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsSelected Employee Travel Expenses
… which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesBethpage Union Free School District – Leave Accruals (2015M-100)
… Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by … appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 million. Key Findings The … records and ensure there is proper oversight over leave benefits. Consider using the financial software’s capability …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100