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Bradford Central School District – Online Banking (2022M-102)
… authorized access to online bank accounts was limited. Have an adequate online banking policy and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Sauquoit Valley Central School District – Financial Condition (2016M-88)
… the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of Frankfort and Litchfield in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… on their job descriptions and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access to the vendor module is given to specific users based on their job …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Utica Academy of Science Charter School – Purchasing (2015M-71)
… of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the … Board of Trustees, was granted a provisional charter in November 2012 by the Board of Regents of the University of … obtaining the appropriate number of quotes as designated in the purchasing policy. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … Key Recommendations There are no recommendations as a result of this audit. … SpencerVan Etten Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… Had the District claimed all eligible services, it would have realized revenue totaling $23,169. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Town of Colchester – Financial Condition (2016M-376)
… $2.8 million. Key Findings The Board does not have a written fund balance policy that addresses reasonable …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Beacon City School District – Budget Review (B6-14-10)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… network user account controls to help maintain continuity of business office operations and prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andKortright Rural Fire District – Financial Activities (2022M-51)
… Services (OGS) to use a State contract the District could have saved $2,805, 21 percent of the District’s heating oil …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51George Junior Republic Union Free School District – Website Transparency (2021M-212)
… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user accounts and permissions to determine whether they were appropriate or … user accounts, 36 unneeded generic or shared user accounts and five user accounts with unnecessary administrator …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Danby Fire District – Claims Audit (2020M-149)
… prior to Board audit and approval. Ensure all purchases have proper supporting documentation, including credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured that bank … officials have not adequately segregated duties related to the preparation and review of review bank reconciliations. … official who is independent of the accounting functions to review the reconciliations. … Shelter Rock Public Library …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249State Comptroller DiNapoli Releases School District Audit
… District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditOnline and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingWork-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… examples of activities that may appear on an ROA. If you have questions about whether a task is work-related, please …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCity of Norwich - Emergency Medical Services Billing (2019M-112)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112