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Canajoharie Central School District – Fuel Purchasing (2021M-170)
… ] Audit Objective Determine whether Canajoharie Central School District (District) officials adequately managed fuel … by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office of General Services (OGS) fuel card services contract during …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… - pdf ] Audit Objective Determine whether Williamson Central School District (District) officials ensured that … totaling $201,179 and invoices or receipts for $41,444 on 118 purchase orders. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… after-school Twilight Program were arrested for engaging in several schemes to defraud the program following a joint … supposed to help the students of Syracuse graduate from high school,” DiNapoli said. “Instead, these educators helped … taught. Murray then allegedly padded her time sheets with hours from these non-existent classes. Cecile, DeCarlo and …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeGarrison Union Free School District – Financial Condition (2016M-108)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 … 10, 2015. Background The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Wheelerville Union Free School District – Fund Balance (2016M-9)
… 1, 2011 through June 30, 2015. Background The Wheelerville Union Free School District is located in the Town of Caroga … realistic budgeted appropriations based on prior years’ results and anticipated operations. Develop a plan for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Fishers Island Union Free School District – Website Transparency (2023M-28)
… be used to make informed decisions. Officials did not post the following information they were required to include … online submission request for records. Key Recommendations Post all required and recommended information on the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28South Mountain Hickory Common School District – Financial Management (2022M-49)
… Treasurer (Treasurer) demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed and adopted … Treasurer Treasurer demonstrated effective financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… 15, 2020. Eighteen of the 42 employees’ records we tested showed the training was not completed by September 15, … Provide mental health training to all staff and ensure it is completed by September 15, as required. Such training … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … should address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkHighland Central School District – Non-Instructional Overtime (2021M-8)
… complete report - pdf ] Audit Objective Determine whether Highland Central School District (District) officials … plan to initiate corrective action. … Determine whether Highland Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access … action. … Determine whether Honeoye Falls Lima Central School District District officials ensured user access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Hudson City School District – Information Technology (2020M-157)
… employees who use IT resources. Develop written procedures for managing system access. … Determine whether Hudson City …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Watervliet City School District – Information Technology (2021M-34)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review network user … and unneeded permissions. Monitor employees’ Internet use to ensure compliance with the District’s AUP. District … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Penn Yan Central School District – Network Access Controls (2021M-79)
… with unnecessary administrator permissions. Enter into a service level agreement (SLA) with the District’s Information Technology (IT) service provider to clearly identify the provider’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Cornwall Central School District – Information Technology (2021M-83)
… established adequate internal controls over the District’s user accounts and software updates to help prevent … adequate internal controls to safeguard the District’s user accounts. Specifically: Network user accounts were not … information technology (IT) policies or a disaster recovery plan. Sensitive IT control weaknesses, including …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Marlboro Central School District – Information Technology (2021M-33)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials established adequate controls … action. … Determine whether Mount Pleasant Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … through January 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsValley Stream Central High School District – Payroll (2016M-19)
… 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Long Lake Central School District – Payroll (2016M-90)
… 1, 2014 through November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one … Board-authorized hourly rates or annual salaries. … Long Lake Central School District Payroll 2016M90 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90