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Pine Bush Central School District – IT Asset Management (S9-22-21)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… funds were returned, the funds were not available for the District’s use. Officials did not: Ensure the … be returned to the District. Establish written procedures for monitoring employees’ FSA and DCAP accounts and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planNorth Salem Central School District – Network User Accounts (2022M-140)
… staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key Recommendations … and ensure that employees implement and comply with the procedures. Maintain a list of authorized user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Williamsville Central School District – Financial Management (2022M-193)
… response. … audit school Williamsville financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Chappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we communicated confidentially to officials, we found that: Sixty-eight, or 12 percent, of … a network and, if accessed by attackers, could be used to inappropriately access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkThousand Islands Central School District – Financial Management (2022M-201)
… complete report – pdf] Audit Objective Determine whether the Thousand Islands Central School District (District) Board … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: Overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members employed by the … requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsSandy Creek Central School District – Reserve Management (2023M-43)
… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement … Board. Key Recommendations Ensure the EBALR is only used for allowable expenditures. Transfer funds improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the … timely and periodically review network user accounts for necessity. Work with BOCES to develop a written agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … belonged to former employees and were last used to log into the network between June 2015 and August 2022. … Adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andOpinion 95-30
… 1723-a of the Education Law, which governed investments by school districts, was silent as to the investment of the moneys of a school district public library. In addressing the authority … library was an agency of the sponsoring municipality or school district and could invest only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 96-17
… of commissioners determines it to be a "bonafide training school"; (2) may a fire district, pursuant to section 72-g, … and courses of instruction" for firefighters. If the school or course is outside the county in which the municipal … tuition fees incurred by the firefighter in attending the school or course. It has been stated that the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Comptroller DiNapoli Releases State Audits
… government and provide taxpayers with better access to the financial workings of government. … An initial audit issued …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsPeekskill City School District – Financial Condition (2015M-191)
… 2013 through June 30, 2015. Background The Peekskill City School District is located in the City of Peekskill, … as a result of this audit. … Peekskill City School District Financial Condition 2015M191 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Audit Advisory Committee
… Fund and on the Comprehensive Annual Financial Report. Jennifer Mulligan, Chairperson Director of Business and …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeOversight of Pupil Transportation Services (2019-S-49)
To determine whether the State Education Department is monitoring school districts’ compliance with safety training requirements for school bus per ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfCharlotte Valley Central School District - Budget Review (B4-15-6)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Charlotte Valley … Otsego and Schoharie Counties, has a tentative budget for fiscal year 2015-16 of approximately $8.9 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6