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Fire Island Union Free School District – Claims Auditing (2023M-114)

… the claim. Key Recommendations Update written policies to define the Board’s claims audit duties. Ensure that claims …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Garrison Union Free School District – Information Technology (2023M-127)

… and sensitive information (PPSI) or disable the network. 10 IT assets, including nine laptops and one printer, were …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)

… Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178

Rockville Centre Union Free School District – Information Technology (2023M-140)

… with the District’s acceptable Internet use policy (AUP). Key Findings District officials did not monitor users’ … such as shopping, entertainment and social media, on District computers although the District’s regulations for … computers at greater risk of misuse or loss is increased. Key Recommendations Monitor network users’ Internet use on …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… [read complete report – pdf] Audit Objective Determine whether West Hempstead Union Free … audit school west hempstead …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… School District (District) officials secured user account access to the network and shared network folders to help … District officials did not adequately secure user account access to the network and shared network folders to help … As a result, there is an increased risk of unauthorized access to the network and PPSI stored on shared network …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… disposed inventory list, we reviewed 254 and found 195, (77 percent), were not properly accounted for or monitored. 21 …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)

… receipts or ensure student treasurers issued receipts for cash collections; 47 deposit request forms totaling … as required. He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the … totaling $130,127. Key Recommendations Issue receipts for all collections, appropriately complete deposit and check …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five schools and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

Jericho Union Free School District – Financial Management (2016M-328)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, … five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Irvington Union Free School District – Information Technology (2016M-266)

… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation payments … is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates … budget. District officials did not have written policies and procedures governing separation payments and did not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

William Floyd Union Free School District – Payroll (2016M-165)

… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … The District does not have adequate procedures in place to ensure overtime is preapproved, and District officials … with payroll source documents (i.e., time records) to ensure that payments were based on the actual hours or …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program for the period … 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school buildings with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)

… evaluate the District's financial condition and selected employee reimbursement payments for the period July 1, 2014 … a written agreement. The District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations … Free School District Financial Condition and Selected Employee Reimbursements 2016M331 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected

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