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Westhill Central School District – Information Technology (2021M-32)
… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andNewark Central School District - School District Website (S9-19-38)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Sayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… 43 deposits totaling $16,023 were either supported by only a deposit receipt or had no supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial … contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once the transaction has been submitted … that a contract is associated with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractFranklin County Probation Department – Restitution Payments (S9-20-13)
… complete report - pdf] Audit Objective Determine whether the Franklin County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … Determine whether the Franklin County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… would have realized revenues totaling $93,966 (50 percent of the Medicaid reimbursements). Between July 1, 2020 and … However, officials did not provide the vendor with all of the documentation needed for the vendor to properly file …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Little Flower Union Free School District – Fixed Assets (2022M-78)
… pdf] Audit Objective Determine whether Little Flower Union Free School District (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Penfield Central School District – Procurement (2022M-76)
… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled … or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Otselic Valley Central School District – Procurement (2022M-58)
… audit period. District officials may have saved $13,781 on fuel costs had they been able to use State contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Elmsford Union Free School District – IT Asset Management (S9-22-9)
… spent or safeguarded. We selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 16 percent of the … and complete physical inventories and compare results to inventory records. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Brighton Central School District – Procurement (2022M-205)
… with District policies, statutory requirements and good business practices. Key Finding District officials did … with District policies, statutory requirements and good business practices. Of the nine CIP contracts totaling … with District policies, statutory requirements and good business practices. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
Determine whether the Board effectively managed the Districts financial condition whether the Districts information technology IT system was adequately secu
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… officials used a competitive process to procure goods and services and whether purchases were for appropriate District purposes. … did not use a competitive process to procure goods and services. The District: Paid a vendor $238,465 as a sole … officials used a competitive process to procure goods and services and whether purchases were for appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Update Your Contact Information
… you must submit a change of address directly to us . This is especially important if you are a retiree receiving your … to Update Your Contact Information Retirement Online is the fast and convenient way to view and update your … in Retirement Online or when your Member Annual Statement is available online in May. Sign in to Retirement Online. …
https://www.osc.ny.gov/retirement/update-your-contact-informationLindenhurst Union Free School District – Credit Cards (2016M-179)
… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Churchville-Chili Central School District – Financial Management (2015M-354)
ChurchvilleChili Central School District Financial Management 2015M354
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354South Kortright Central School District – Claims Audit (2023M-69)
… [read complete report – pdf] Audit Objective Determine whether the South Kortright Central … auditor and deputy claims auditor, as part of their claims audit process, did not verify that requests for proposals … provider that were paid a total of $205,042 during our audit period. 18 claims totaling $20,834 were approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69