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Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … to ensure that the accounting records and reports are complete. …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Morristown Central School District – Information Technology (2021M-137)
… complete report - pdf ] Audit Objective Determine whether Morristown Central School District (District) officials … Determine whether Morristown Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… School District (District) students enrolled in out-of-district programs were accurately calculated and properly … were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were not properly supported at the time the claims were audited and approved for payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… Officials did not establish adequate controls over the District’s user accounts to protect against unauthorized … 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologySchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… [ read complete report - pdf ] Audit Objective Determine whether the Schuylerville … for reimbursement for all eligible services provided. Review all unclaimed services and submit any eligible claims …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of … Determine whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Wayne Central School District – Transportation Department Operations (2021M-160)
… officials have developed a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings … officials have developed a process to routinely evaluate the overall efficiency and costeffectiveness of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… The Purchasing Agent could not provide documentation to support efforts were made to obtain the best price. None of the 10 professional service …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesHighland Central School District – Non-Instructional Overtime (2021M-8)
… officials properly authorized and monitored overtime for non-instructional employees. Key Findings District … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8New Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District District officials established adequate internal controls over network user accounts to prevent unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Valley Central School District – Information Technology (2020M-154)
… officials ensured the District’s information technology (IT) systems were adequately secured and protected against … Findings The Board and District officials did not ensure IT systems were adequately secured and protected. District … environmental controls over the server room. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Watervliet City School District – Information Technology (2021M-34)
… network accounts in a timely manner. Monitor compliance with the acceptable computer use policy (AUP). As a result, … Monitor employees’ Internet use to ensure compliance with the District’s AUP. District officials generally agreed with our recommendations and have initiated, or indicated …
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)
… (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access … did not establish adequate controls over the District’s user accounts to prevent unauthorized use, access and/or … acceptable use policy (AUP). Adequately manage network user accounts. Sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userMarlboro Central School District – Information Technology (2021M-33)
… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Ripley Central School District – Financial Management (2021M-23)
… complete report - pdf ] Audit Objective Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed … fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Cornwall Central School District – Information Technology (2021M-83)
… officials established adequate internal controls over the District’s user accounts and software updates to help … did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: Network user … managed. Officials did not monitor compliance with the District’s Acceptable Use Policy (AUP). The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Penn Yan Central School District – Network Access Controls (2021M-79)
… 1,094 unneeded user accounts and six user accounts with unnecessary administrator permissions. Enter into a service level agreement (SLA) with the District’s Information Technology (IT) service … expectations for IT services. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Haldane Central School District – Information Technology (2021M-84)
… secondary user accounts, for three network user accounts with administrative permissions, to be used for … accounts are disabled. Assess all network user accounts with administrative permissions and create secondary accounts … non-administrative activities. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Duanesburg Central School District – Information Technology (2021M-40)
… did not ensure IT systems were adequately secured and protected against unauthorized use, access and/or loss. … to officials. Key Recommendation Regularly review network and local user accounts for appropriate permissions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40