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Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… services. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

Islip Union Free School District – Financial Condition (2013M-213)

Islip Union Free School District Financial Condition 2013M213

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213

Hancock Central School District – School Lunch Operations (2015M-176)

… was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the … $302,900. Key Findings The District serves nutritious meals to its students, but the meals costs more to prepare than the revenue generated by …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176

East Moriches Union Free School District – Budget Review (B7-14-3)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Chenango Valley Central School District – Budget Review (B4-14-8)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District … services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. … District did not receive about $68,200 for reimbursements to which it was entitled. Although the District provided …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34

XV.16.B Sole Custody Reporting – XV. End of Year

… must be reconciled at least monthly . Compliance with this requirement contributes immeasurably to accurate, complete …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reporting

Village of Dering Harbor – Payroll (2020M-78)

… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

Herricks Union Free School District – Overtime (2019M-127)

… these employees, primarily for non-emergencies. However, with appropriate scheduling some of these overtime payments … than 40 percent of these absences were preapproved and with appropriate scheduling these overtime payments could … or reduced. Key Recommendations Adopt payroll policy with clear guidelines and procedures for overtime work, …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Town of Moriah - Leave Accruals (2019M-168)

… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

DeRuyter Central School District - Information Technology (2019M-175)

… (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did … PPSI was adequately protected from unauthorized access …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

Town of Morris – Board Oversight (2013M-75)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period January 1, 2012, through February 21, 2013. …

https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Village of Delhi - Disbursements (2019M-204)

Determine whether the Board and Village officials ensured disbursements including payroll were for proper purposes and supported

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

Village of Hempstead – Budget Review (B7-14-4)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4

East Moriches Union Free School District – Budget Review (B7-13-3)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

Northern Adirondack Central School District – Financial Condition (2020M-51)

… report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s … exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Hauppauge Union Free School District – Overtime (2016M-70)

… A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be incorporated into … work shifts can be rearranged to incorporate video room coverage into a regular workday. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70