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Highland Central School District – Non-Instructional Overtime (2021M-8)
… complete report - pdf ] Audit Objective Determine whether Highland Central School District (District) officials … Determine whether Highland Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Valley Central School District – Information Technology (2020M-154)
… use policy. The District did not have a contingency plan to recover in the event of a significant service … interruption. The Board did not physically control access to or establish environmental controls over the server room. … IT control weaknesses were communicated confidentially to officials. Key Recommendations Monitor compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Watervliet City School District – Information Technology (2021M-34)
… manner. Monitor compliance with the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review network user … and unneeded permissions. Monitor employees’ Internet use to ensure compliance with the District’s AUP. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… Determine whether Mount Pleasant Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userCornwall Central School District – Information Technology (2021M-83)
… Determine whether Cornwall Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Haldane Central School District – Information Technology (2021M-84)
… [ read complete report - pdf ] Audit Objective Determine whether Haldane … former employee accounts. Create secondary user accounts, for three network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Town of Hempstead – Procurement (2022M-63)
… written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, competition … that provide these services to the Town and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Town of Groton – Highway Department Asset Accountability (2022M-117)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … periodic physical inventories, obtain Board approval for all disposals or dispose of Department assets in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and financial …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologySea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Broadalbin-Perth Central School District – Online Banking (2020M-144)
… banking users were allowed to access nonbusiness websites prohibited by the policy. Provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims … audit school sag harbor claims auditing 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Fishers Island Union Free School District – Website Transparency (2023M-28)
… Objective Determine whether the Fishers Island Union Free School District (District) website provided the public with … and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board minutes, … audit fishers island school website transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Berkshire Fire District - District Operations (2020M-40)
… documents (AUDs). Key Findings Officials did not comply with the District’s procurement policy when procuring assets. … reports, to our office. Key Recommendations Comply with District policies and applicable statutes requiring … in a timely manner. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40The Academy Charter School - Credit Card Expeditures (2019M-80)
… Audit Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Pelham - Information Technology (2019M-77)
… sensitive information. Town officials did not provide IT security awareness training for individuals who used Town IT … with Board policies. Provide employees with annual IT security awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, breach notification and disaster …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Wheelerville Union Free School District – Fund Balance (2016M-9)
… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four fiscal years. The District appropriated fund balance in its annual budgets that was not used. The … Ensure that the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Williamson Central School District – Procurement of Professional Services (2016M-55)
… was to review the District’s procurement of professional services for the period July 1, 2014 through January 11, … for seeking competition when soliciting professional services. The District did not have formal written agreements … for seeking competition when soliciting professional services. Enter into a written agreement with each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesNewfane Central School District – Financial Condition (2015M-307)
… Niagara County. The District, which operates four schools with approximately 1,600 students, is governed by an elected … levels and take appropriate action, in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Westhill Central School District – Procurement (2016M-182)
… policy, the policy did not include guidance for procuring professional services. Although District officials entered … guidance for soliciting competition when procuring professional services. Enter into written agreements with all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182