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Peekskill City School District - Network User Accounts (2021M-195)
… users using IT resources received periodic IT awareness training. Key Recommendations Periodically review enabled … disabled. Provide periodic IT security awareness training to all users who use IT resources. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Village of Hagaman – Claims Auditing (2022M-11)
… upon review and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key … paying such claims without Board approval. Ensure no claim is paid before audit and approval of the Board other than … resolution to be paid prior to audit. Ensure a resolution is passed approving the number of claims on the abstract, …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Ellenville Central School District – Network User Accounts (2022M-18)
… network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionHamilton Central School District – Procurement (2020M-168)
… complete report - pdf ] Audit Objective Determine whether Hamilton Central School District (District) officials sought … Determine whether Hamilton Central School District District officials sought …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Briarcliff Manor Union Free School District - Procurement (2020M-173)
… - pdf ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a … Determine whether Briarcliff Manor Union Free School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… lack important components such as identifying who is authorized to process online banking transactions or … confirmations of online transactions. A dedicated computer is not used for online banking. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Bellmore Union Free School District – Payroll (2023M-129)
… recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Green Tech High Charter School – Payroll (2023M-157)
… coverage coordinators and review and maintain supporting documentation for class coverage payments. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Town of Preble – Non-Payroll Disbursements (2023M-17)
… controls to ensure all non-payroll disbursements are for legitimate Town purposes. Conduct a thorough annual audit … canceled check images and supporting documentation for disbursements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Lake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Village of Schaghticoke – Board Oversight (2023M-78)
… compensating controls, including periodically reviewing bank statements, cancelled check images and bank reconciliations prepared by the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Pine Valley Central School District - Financial Management (2019M-35)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by … and surplus fund balance were reasonable. Key Findings The Board overestimated appropriations by a total of almost … surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… of residency documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Benson - Disbursements (2019M-54)
… adequate control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not review and sign 379 checks totaling $375,916 and instead, allowed a County employee to use a stamp to … adequate control procedures over check disbursements and bank account transfers …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Kent Fire District No. 1 - Financial Operations (2019M-37)
… appropriations. Ensure transfers to reserves are included in the budget and that reserve funds are disbursed subject to … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37