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Willsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfCompliance With School Safety Planning Requirements (Follow-Up) 2022-F-32
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Compliance With School Safety Planning Requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22f32.pdfHarborfields Central School District – Information Technology Asset Management (2024M-9)
Determine whether Harborfields Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/harborfields-central-school-district-2024-9.pdfNorth Greenbush Common School District – Claims Auditing (2022M-112)
Determine whether the North Greenbush Common School District (District) Board of Education (Board) ensured claims were supported, appropriate and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-greenbush-common-school-district-2022-112.pdfLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
Determine whether the Yorkshire-Pioneer Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorkshire-pioneer-s9-22-4.pdfPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
Determine whether the Palmyra-Macedon Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/palmyra-macedon-s9-22-2.pdfBethlehem Central School District – In-School Internet Connectivity S9-22-1
Determine whether the Bethlehem Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bethlehem-s9-22-1.pdfCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfValhalla Union Free School District - Network User Accounts (2022M-6)
Determine whether Valhalla Union Free School District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/vallhalla-2022-26.pdfSouth Seneca Central School District – Online Banking (2021M-164)
Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-seneca-2021-164.pdfEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfNorth Syracuse Central School District – Professional Services (2022M-34)
Determine whether North Syracuse Central School District (District) officials sought competition for the procurement of professional services and entered into written agreements with service providers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-syracuse-2022-34.pdfMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
Determine whether the Minisink Valley Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/minisink-valley-2022-80.pdfMilford Central School District – Fund Balance Management (2022M-94)
Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/milford-2022-94.pdfRocky Point Union Free School District – Overtime (2021M-80)
Determine whether the Rocky Point Union Free School District (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rocky-point-2021-80.pdf