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Tioga Central School District – Cash Management (2020M-83)
… Interest earnings were not maximized. District officials did not develop and manage a comprehensive investment program …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… at least $10,000 more by using the school district’s Amazon account and credit cards to purchase items for her …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtArkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District … to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine … take corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Schuylerville Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by submitting claims for all eligible … Schuylerville Central School District District maximized Medicaid reimbursements by submitting claims for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Haldane Central School District – Information Technology (2021M-84)
… manage and monitor user accounts and permissions. As a result, the District has an increased risk that it could lose … did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Morristown Central School District – Information Technology (2021M-137)
… disruptions. Officials did not: Develop written procedures for granting, changing and revoking user access to the … to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were … officials. Key Recommendations Develop written procedures for network user access. Evaluate and periodically review all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Ripley Central School District – Financial Management (2021M-23)
… written multiyear financial plan and did not adhere to the fund balance policy. Key Recommendations Adopt budgets … the amount of appropriated fund balance that will be used to fund operations. Develop and adopt a comprehensive written multiyear financial plan and adhere to the fund balance policy. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Valley 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-154Susquehanna Valley Central School District – Information Technology (2020M-95)
… use, access and loss. Key Findings District officials did not establish adequate IT controls over user access to … unauthorized use, access and loss. District officials did not: Adequately manage user accounts including periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The procurement process goal is to obtain goods and services that are both high in quality and low in cost. The … soliciting and negotiating to obtain goods and services may not always result in the anticipated savings. … and school district officials can purchase goods and services under existing State contracts to reduce duplicative …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesPublic School Safety – Incident Reporting and Unauthorized Student Departures
… Purpose To determine whether New York City Department of Education (DoE) officials accurately recorded … 1, 2011 to October 17, 2014. Background The New York City Department of Education (DoE) is the largest school district … Other Related Audits/Reports of Interest New York City Department of Education: Compliance With State Arts Education …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresMenands Union Free School District – Information Technology (2021M-78)
… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Gananda Central School District – Procurement (2021M-86)
… [ read complete report - pdf ] Audit Objective Determine whether Gananda Central … and procedures. District officials did not adequately document that they properly sought required competition for … and procedures. Ensure that District officials adequately document compliance with competitive bidding statutes and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Spackenkill Union Free School District – Professional Services (2021M-89)
… with service providers. Key Findings District officials did not always seek competition or comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… students we identified who were likely Medicaid-eligible and received speech, occupational or physical therapy … analysis. Establish written Medicaid claim procedures and ensure all Medicaid claim documentation requirements are … met. District officials agreed with our recommendations and indicated they have initiated or planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Wyoming Central School District – Professional Services (2020M-152)
… Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19State Comptroller DiNapoli Releases School District Audits
… – Financial Condition Management (Jefferson County and St. Lawrence County) The district’s budgeted … exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated … in March 2016. This audit contains similar findings and recommendations. Prattsburgh Central School District – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsPort Byron Central School District – Network User Accounts (2021M-119)
… officials ensured network user account controls were secure. Key Findings District officials did not ensure that the District’s network user account controls were secure. District officials did not establish written policies … officials ensured network user account controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119