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Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… complete report - pdf ] Audit Objective Determine whether the Brasher-Winthrop Consolidated Fire District (District) … oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities. The Board did not: Establish compensating controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Gananda Central School District – Procurement (2021M-86)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key Findings The Board … District District officials used a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86York Central School District – Network Access Controls (2022M-93)
… District officials did not comply with Board policy to ensure adequate network access control procedures were … including a comprehensive written disaster recovery plan. The District had 139 unneeded network user accounts and one … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… BOCES officials did not: Competitively bid three lease purchases and one straight lease for equipment totaling $318,454, as required by the Purchasing …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Marathon – Claims Audit Process (2022M-124)
… – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior … Determine whether the Town of Marathon Town Board Board properly audited claims prior to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Oswego City School District - Separation Payments (2021M-194)
… complete report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Greenville Central School District – Information Technology (2021M-156)
… report - pdf] Audit Objective Determine whether Greenville Central School District (District) officials established … Determine whether Greenville Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … 2020-21 school year by September 15, 2020 as required by New York State Education Department (SED) regulations. Five … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school … regulations. Nine of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkRye 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 the mental health component of the New York Safe Schools Against Violence in Education … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newMarion Central School District – Procurement (2022M-3)
… officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not always ensure that competition was sought in accordance with the procurement policies and procedures and competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Internet connectivity in school buildings and did not look at the surrounding community’s Internet connectivity. No …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Wyoming Central School District – Professional Services (2020M-152)
… District (District) officials used a competitive method to procure professional services and entered into written … District officials did not always use a competitive method to procure professional services or enter into written … Enter into written agreements establishing the services to be provided and the basis for compensation. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… evaluated, updated as necessary, and disseminated to appropriate District personnel. Key Findings The Board and … IT contingency plan in place that is properly distributed to all responsible parties and periodically tested for … that employees will react quickly and effectively to maintain business continuity. As a result, important …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyBeacon City School District – Information Technology (2023M-143)
… Beacon City School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. Unnecessary enabled network user accounts are additional entry points into a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Town of Dix – Supervisor’s Control of Cash (2022M-57)
… audit town dix supervisors control of cash …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… complete report – pdf] Audit Objective Determine whether Onondaga Cortland Madison Board of Cooperative Educational … audit onondaga cortland madison BOCES cash management …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementSandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Cayuga County - Procurement and Claims Audit (2018M-274)
… [read complete report - pdf] Audit Objective Determine whether County officials … Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk … 26 claims totaling $76,804 before payment and approved 25 claims totaling $50,439 that were not adequately …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274