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Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… claims were submitted and reimbursed. Officials indicated remote and hybrid learning challenges impacted their ability …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andSaranac Central School District – Student State Aid (2023M-91)
… manner. Officials also claimed and received $57,650 in aid to which the District was not entitled. District officials did not: Establish adequate procedures to ensure State aid was properly claimed for all eligible … Establish procedures and provide oversight to ensure State aid claims for reimbursement are accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91East Aurora Union Free School District - Procurement (2023M-125)
… report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials … Determine whether the East Aurora Union Free School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Chittenango Central School District – Information Technology (2023M-155)
… nonstudent network and local user accounts as soon as they are no longer needed and periodically review user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Copiague Union Free School District - Information Technology (2023M-150)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … two user accounts assigned to employees that left the District more than 17 years ago. Ensure that employees … and financial software user accounts as soon as they are no longer needed and periodically review accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) … Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before they were deposited, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Montauk Union Free School District – Information Technology (2022M-137)
… and disable any unnecessary accounts as soon as they are no longer needed. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Mechanicville City School District – IT Asset Management (S9-22-16)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 40 … Key Recommendations Ensure District inventory records are complete and include the details necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school parishvillehopkinton IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Pine Bush Central School District – IT Asset Management (S9-22-21)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 40 … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Walton Central School District – IT Asset Management (S9-22-24)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 51 percent of the sampled assets were not properly accounted for. … Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Geneseo Central School District – IT Asset Management (S9-22-11)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 55 … Key Recommendations Ensure District inventory records are complete and include the details necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Kings Park Central School District – IT Asset Management (S9-22-13)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 50 … Key Recommendations Ensure District inventory records are complete and include the details necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Manhasset Union Free School District – IT Asset Management (S9-22-15)
… complete report – pdf] Audit Objective Determine whether Manhasset Union Free School District (District) officials … manhasset audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… did not: Develop comprehensive procedures for managing network and financial application user accounts nor did they periodically review all network user accounts and permissions to determine if they … As a result, we identified the following unneeded network user accounts: 181 for students no longer in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Sidney – Financial Activities (2023M-14)
… complete report – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and … revenues and expenditures to determine whether revenues are adequate to cover expenditures and take appropriate …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… officials monitored the electricity rates and ensured the utility bills were accurate, officials may have reduced BOCES … the new bid through a competitive process or the local utility company (LUC), which could have saved BOCES … approximately $85,000 during July 2021 through October 2022. Did not detect billing discrepancies in the invoices …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… complete report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … financial records and reports to Board. Ensure AUDs are filed in a timely manner. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73