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Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… not develop a written IT contingency plan. As a result, the District had additional entry points for attackers to … and view personal, private and sensitive information on the network and did not have sufficient documented guidance … communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… sensitive information PPSI on Countyowned Public Health Department Department devices was adequately protected from …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… Central School District (District) officials secured user account access to the network and managed user accounts and … Findings District officials did not adequately secure user account access to the network or properly manage user … Network user accounts or revoke unnecessary network user account access. As many as 1,570 accounts were unneeded but …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… communicated confidentially to officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) … accounts should have been disabled in February 2021 when the District updated their network access requirements. … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkNewark Central School District – Employee Benefits (2024M-40)
… and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 separation payments totaling … and adequate documentation is maintained to support the calculations and eligibility requirements. District … corrective action. Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Sayville Union Free School District - Purchasing (2019M-69)
… over $5,000 are competitively bid. Adequately support all purchase decisions including those goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mXIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… reimbursements, see Payroll Bulletin No. 1698 . Guide to Financial Operations REV. 02/19/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsCancellation Confirmation
… test …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… and inventorying PPSI in their possession, to help ensure the proper safeguarding of PPSI on MCDs. Fourteen of the 20 District-owned MCDs we examined contained PPSI that … PPSI. Establish a data classification matrix that assigns the appropriate security level to each type of data, then …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… District (District) officials ensured separation payments and leave accruals were accurate, supported and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsElmsford Union Free School District – IT Asset Management (S9-22-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… complete report - pdf] Audit Objective Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not adopt … did not have adequate supporting documentation. The School did not have written agreements with six service …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… services. Determine whether claims had adequate supporting documentation and were properly audited before payment. Key … services. Also, claims did not have adequate supporting documentation and were not properly audited before they were … properly authorized and did not have adequate supporting documentation. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Otselic Valley Central School District – Procurement (2022M-58)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … did not always seek competition to procure goods and services not subject to competitive bidding. Out of nine … not help ensure officials sought competition for goods and services. Key Recommendations Update the procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Putnam Valley Central School District – Information Technology (2021M-154)
… risk of unauthorized use or access that could result in important data loss and a serious interruption in operations. Officials did not: Adopt an adequate password … permissions, to be used for non-administrative activities. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Clymer Central School District – Payroll (2023M-168)
… whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments were not always accurate, … Determine whether Clymer Central School District District employee compensation payments were accurate approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168