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Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services (BOCES) officials managed …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel … period. Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… Purpose of Audit The purpose of our audit was to determine if District employees received and used leave … accruals. District officials implemented specific controls to ensure employee leave accruals were earned in accordance … CBA. We also found District officials established controls to ensure the accrual and use of leave time were recorded …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Dryden Central School District – Financial Condition (2013M-396)
… Review all reserve balances and determine if the amounts reserved are necessary, reasonable and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of DeKalb – Financial Management (2016M-427)
… The Town of DeKalb is located in St. Lawrence County and has a population of approximately 2,400. The Town is … Supervisor's records. Key Recommendations Properly oversee and monitor the firm's work. Develop a fund balance policy … in the general town-wide fund is used in a manner that benefits Town residents. Annually audit or cause an audit of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Elmira Heights Central School District – Financial Condition (2014M-76)
… $20 million. Key Findings The District’s reliance on fund balance and reserves to finance planned operating … $150,000 from the unemployment reserve to unassigned fund balance. The multiyear financial plan has not been … rather than continually relying on appropriated fund balance and reserves. Return funds improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Windsor – Information Technology (2017M-44)
… then and does not address data backup, disaster recovery, breach notifications or security awareness training. The IT policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Heuvelton Central School District – Procurement (2023M-55)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … that the District is procuring goods and services in the most prudent and economical manner. Officials: Could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… [read complete report here - pdf] Audit Objective Determine whether Bayport-Blue … District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userTown of Seneca Falls – Cash Collections (2023M-57)
… $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Weedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) … Determine whether the South Mountain Hickory Common School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mWestbury Water District – Purchasing (2015M-261)
… January 1, 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North … Westbury Water District Purchasing 2015M261 …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Unadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to … health component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to … health component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits