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Pleasantville Union Free School District – Claims Auditing (2022M-136)

… The Board did not ensure the claims auditor was properly trained or had necessary access to District records for the … Recommendations Ensure that the claims auditor is properly trained and that claims contain sufficient supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

Pearl River Union Free School District – Fixed Assets (2022M-126)

… did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be … multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the inventory list. District … were unable to locate 26 fixed assets with a combined cost of $57,516. 31 fixed assets with a combined cost of $88,931 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

Town of Groton – Long-Term Planning (2022M-113)

… of major highway equipment reviewed, five trucks accounted for $81,250 (76 percent) of total repair costs during the … assets in a timely manner. Consider funding reserves for the highway capital equipment needs. Provide the Board …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113

Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)

… Develop formal written procedures to help ensure PPSI is adequately secured. County officials agreed with our …

https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-and

Town of Marathon – Claims Audit Process (2022M-124)

… prior to approving them for payment. As a result, the risk is increased that claims could have been paid for …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124

Town of Owego - Water Fund Operations (2021M-205)

… $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, totaling $233,400, were not … percent of the water produced, or 138.6 million gallons, is considered unauthorized non-revenue (lost) water, 12 … and approve all adjustments prior to implementation by the utility department in accordance with the local ordinance. …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… The District did not: Have proper documentation to support that a bus purchase totaling $121,928 was … is maintained. Provide the claims auditor with access to District’s financial application to verify availability of funds and ensure pricing matches …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Burnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)

… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … of mental health that educators should know were included in the District’s training. Key Recommendation Provide mental … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-training

Canandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)

… staff for the 2020-21 school year by September 15, 2020. Twelve of the 91 employees’ records we tested showed training …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-new

Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)

… Audit Objective Determine whether the Greenport Union Free School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … Determine whether the Greenport Union Free School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-new

Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)

… Audit Objective Determine whether the Harborfields Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020. 64 of the 72 employees’ … Determine whether the Harborfields Central School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-new

Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)

… pdf] Audit Objective Determine whether the Livonia Central School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … Determine whether the Livonia Central School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-york

Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)

… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. None of … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-component

Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)

… Audit Objective Determine whether the Rye Neck Union Free School District (District) used District resources to provide … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York … Determine whether the Rye Neck Union Free School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-new

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… policies and procedures to ensure admissions revenue is adequately safeguarded and accurately recorded and provide …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Dolgeville Central School District – Fuel Monitoring (2023M-175)

… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175

Piseco Common School District – Authorized Investments (2023M-172)

… increased risk of loss. District officials did not adhere to the District’s investment policy and invested $35,000 in … investments. The Board did not develop procedures to address investment requirements. Key Recommendations … the District’s attorney and consider market conditions to place unauthorized investments in authorized accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… District (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and … be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and