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Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Herkimer County Community College - Procurement (2019M-186)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … competition for professional services and insurance. The College purchased goods and services totaling $474,514 and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Norwich City School District - Fund Balance Management (2018M-198)
… the practice of appropriating fund balance that is unavailable. Maintain reasonable fund balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Berkshire Fire District - District Operations (2020M-40)
Determine whether District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Eastport-South Manor Central School District – Building Safety (2020M-18)
… District officials provided effective oversight to ensure compliance with required building safety at the junior-senior … District officials provided effective oversight to ensure compliance with required building safety at the juniorsenior …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18State Comptroller DiNapoli Releases School Audit
… announced the following school district audit was issued. East Rockaway Union Free School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller DiNapoli Releases School District Audit
… Purchasing (Seneca County and Wayne County) During the 30-month audit period, auditors found the district could have … at least $49,448 by using the Office of General Services contract price. In addition, officials should not have paid … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditAccounts Payable Advisory No. 21
… related to the same master contract. Business Units (both online and bulk load) must reference the appropriate Master …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsWesthill 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-32Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… a BOCES employee who functioned as the District’s claims auditor. The Treasurer paid five claims totaling $11,692 without the required claims auditor’s certification and authorization. Key … and approved by someone other than the BOCES claims auditor. Only pay claims that have been approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… follow to resume essential operations if an unexpected IT incident occurred. In addition to finding sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… did not have proper procedures or a faculty auditor. Collections totaling $5,767 were not recorded in the … accounting records and were not deposited in the bank and collections of $845,258 were missing key support. Records to … Recommendations Central treasurers should ensure that all collections and disbursements are accurately accounted for, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomOnteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District District officials procured goods and services in a costeffective manner and ensured claims were audited for accuracy and completeness
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Holland Patent Central School District – Fuel Inventory (2023M-141)
… employees completed 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… services provided. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled, … totaling $268,308. District officials did not: Claim any Medicaid reimbursements, totaling $442,841, for 18 … were likely Medicaid-eligible. Establish Medicaid claim policies and procedures or ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … District officials did not accurately pay tuition for foster care students enrolled care students enrolled at other … Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mPhoenix Central School District – IT Asset Management (S9-22-20)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure … audit school phoenix IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43