Search
Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… user accounts to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not establish … user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology … Develop written procedures for granting, changing and disabling network user accounts. Evaluate all network …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userSag Harbor Union Free School District – Claims Auditing (2022M-174)
… did not ensure claims were supported . We reviewed 208 invoices totaling $1.3 million to determine whether an … audit was performed . The claims auditor approved: 122 invoices (59 percent) totaling $359,131 which lacked adequate supporting documentation. Eight invoices totaling $4,582 which included confirming POs, sales …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized … did not: Disable 281 nonstudent network user accounts that are unneeded or unnecessary to prevent unauthorized access … unneeded or unnecessary network user accounts as soon as they are no longer needed and regularly review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCity of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials … was not provided to all employees and elected officials. Of the 65 total individuals we tested (59 selected employees … and all six elected officials), 14 employees or 24 percent of employees tested, and five elected officials did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Cairo - Fuel Management (2019M-150)
… safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not completed … or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… did not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had … Ensure providers document all service encounters in the system. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149School District Bus Safety (2018-MS-4)
… in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted from random drug … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Small Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … CFRs for the 2 fiscal years ended June 30, 2020. About the Program Small Wonder is a New York City-based not-for-profit … of 3 and 5 years. For the purpose of this report, this program is referred to as the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… card charges were properly approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES … card charges we reviewed were adequately supported and for valid purposes, only one was properly approved. The … the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials … was provided to employees and elected officials. However, of the 150 total individuals we tested (142 selected … all eight elected officials), 14 employees or 10 percent of employees tested and one elected official did not complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingGeneral Brown Central School District - Building Renovation Project (2019M-21)
… and District officials properly establish, monitor and account for the building renovation project? Noteworthy … District officials established the necessary records to account for and monitor the building renovation project. … and District officials properly establish monitor and account for the building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
… and Disruptive Incident Reporting System and Dignity for All Students Act incidents and found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentNiskayuna Central School District – Capital Improvement Fund (2019M-134)
… officials properly established, monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and ensured that work completed was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) … to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualVillage of Churchville – Financial Management (2025M-128)
… balance, which represents the difference between revenues and expenditures accumulated over time. Fund balance should … to ensure financial stability, maintain essential services and be transparent with residents and taxpayers. Effective management helps protect a village …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128