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Freeport Union Free School District – IT Asset Management (S9-22-10)

… As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or … of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10

Selected Employee Travel Expenses

… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … and Community Supervision employees were selected for audit. The 23 employees’ travel costs totaled $1,663,939. …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1

Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)

… of Floral Park in Nassau County. The District is governed by the Board of Education which comprises five elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management

East Aurora Union Free School District - Procurement (2023M-125)

… Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and … action. … Determine whether the East Aurora Union Free School District District officials procured goods and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

Copiague Union Free School District - Information Technology (2023M-150)

… private and sensitive information (PPSI) accessible by those accounts were at a greater risk for unauthorized …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… (District) officials properly approved and monitored the Facilities Department’s overtime costs. Key Findings … overtime. Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the 21-month audit period. Approximately $186,330 of overtime …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)

… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … resolution, which should include the rationale, objective and funding level for each reserve. Adhere to District policy …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 … the District overestimated expenditures by $21.3 million for the 2012-13 through 2014-15 fiscal years, most of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

Lyncourt Union Free School District – Financial Condition (2016M-62)

… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62

Farmingdale Union Free School District – Financial Condition (2016M-235)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $28 million in fund balance to finance operations. However, because they underestimated … in the appropriation of fund balance that will not be used to fund District operations. Reduce the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)

… The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three schools … 31 classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom

Freeport Union Free School District – Financial Condition (2016M-300)

… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… Free School District is located in the Town of Hempstead, Nassau County. The District is governed by a Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

Brentwood Union Free School District – Information Technology (2023M-83)

… complete report – pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of … and implementing an IT contingency plan. Key Findings The Board and District officials did not adequately monitor … computerized data was not adequately safeguarded. In addition, the District has an increased risk that the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

Merrick Union Free School District – Financial Management (2024M-64)

… officials reduced surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently appropriated fund balance that was … by an annual average of $1.7 million (3.3 percent) and, as a result, Consistently appropriated an average of $1.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost … machine and noise canceling headphones, were not included on the inventory records, making them more susceptible to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… improper transactions or the misappropriation of funds in the financial application because they did not: Develop … of audit trail reports. Limit user account permissions in the financial application to access needed to perform … job duties Perform an independent review of transactions in the audit trail reports for the system administrator …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately … sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … that were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment