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Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key Findings District officials did … over the District’s user accounts to prevent unauthorized use, access and/or loss. Officials did not: Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userDownsville Central School District – Claims Auditing (2022M-134)
… audited after the checks had cleared the bank. The claims auditor approved one claim packet totaling $13,613 which had … Recommendations Ensure checks are mailed after the claims auditor has audited and approved the claims. Ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Mount Morris Central School District – Claims Auditor (2022M-131)
… had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately $5.3 million and found 86 claims did not contain adequate documentation for the … charges totaling $58,320. The Board of Education (Board) should have audited these claims. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Carle Place Union Free School District – Network User Account Controls (2022M-121)
… (District) officials established adequate controls over network user accounts. Key Findings District officials did not establish adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… with the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and … IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt … with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials generally …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyVillage 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-78Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… 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 … were confidentially communicated to officials, we found the Database Coordinator did not: Disable 281 nonstudent …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… complete report - pdf ] Audit Objective Determine whether the Unadilla Valley Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … Determine whether the Unadilla Valley Central School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… ] Audit Objective Determine whether the Waverly Central School District (District) used District resources to provide … Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Finding The District did … health training as required to any staff for the 2020-21 school year by September 15, 2020 because officials were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-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)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … did not provide any of the recommended components of mental health that educators should know. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… complete report - pdf] Audit Objective Determine whether the Eden Central School 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… (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 year by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… complete report - pdf] Audit Objective Determine whether the Schalmont Central School 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… and District Treasurer (Treasurer) demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed … the 4 percent statutory limit. Prepared unreliable annual financial reports. Key Recommendations Establish budget …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … Key Recommendations Develop and implement procedures for monitoring salary and wage payments. Seek recovery of any …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsWeedsport 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-179Connetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Heuvelton Central School District – Procurement (2023M-55)
… the District’s procurement policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure taxpayers that the … and the procurement policy. Periodically use requests for proposals (RFPs) when seeking professional services and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Town of Seneca Falls – Cash Collections (2023M-57)
… Town of Seneca Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town … safeguarded. Officials did not properly deposit and record approximately $10,000 of permit fees and $2,000 of … Adopt a written cash collection policy. Require department officials to maintain adequate cash collection …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57