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Gananda Central School District – Procurement (2021M-86)
… totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. From 11 … services, and monitor for and enforce compliance with policies and procedures. Ensure that District officials adequately document compliance with competitive bidding statutes and purchasing policies and …
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)
… paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were … access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES officials did not: Competitively bid three … equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required …
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)
… (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board was not properly auditing claims prior to approving them for payment. As a result, the risk is … may have saved $7,559 in fuel costs if they had been able to use the New York State Office of General Services contract …
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)
… report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated separation …
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)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s training. District officials did not … 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/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)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s training. District officials did not … were unable to determine which staff members participated in the training. Key Recommendation Provide mental health …
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)
… report - pdf] 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 Act (SAVE … 2020-21 school year by September 15, 2020 as required by New York State Education Department (SED) regulations. Ten of …
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)
… and applicable statutes. Key Findings The Board did not always ensure that competition was sought in accordance … $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but subject to alternative quote thresholds, and $377,979 …
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)
… per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed (10 percent of the population), 11 of 12 teachers responding to our survey were satisfied with their …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Beacon City School District – Information Technology (2023M-143)
… by attackers, could potentially be compromised or used for malicious purposes. In addition to sensitive information … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. … 39 shared and service accounts. Develop written procedures for adding, modifying or disabling shared and service …
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)
… for Administration (Assistant Superintendent) and BOCES officials did not: Develop and manage a comprehensive investment program or develop … procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown 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-51Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by adequate … for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … reviewed or approved them. Four claims totaling $2,267 did not have sufficient supporting documentation. Although fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Harford Fire District – Records and Reports (2016M-170)
… the District’s financial operations for the period January 1, 2014 through March 3, 2016. Background The Harford Fire District is a district … Annual financial reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Wyoming Central School District – Professional Services (2020M-152)
… $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations … circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152