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Byron-Bergen Central School District - Procurement (2018M-157)
… whether District officials use competitive methods to procure goods and services. Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Horseheads Central School District – Network Access Controls (2021M-127)
… Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Willsboro Central School District – Student State Aid (2023M-119)
… manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Randolph Central School District – IT Asset Management (S9-22-22)
… Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory … complete and include the detail necessary to adequately track and locate IT assets. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Chenango 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 … to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … network user accounts are additional entry points into a network and, if accessed by attackers, could be used to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andSaratoga Springs City School District – Procurement (2023M-25)
… to Board of Education (Board) policies and statutory requirements. Key Findings District officials did not always procure goods and services according to policy requirements or maintain adequate supporting documentation … used favoritism. Officials did not: Comply with policy requirements when procuring four (13 percent) purchase or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25North Babylon Union Free School District – Online Banking (2023M-156)
… online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all … of New York State General Municipal Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Hudson City School District – Audit Follow-Up (2010M-142-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overDunham Public Library – Claims Processing (2015M-15)
… County, which received its charter from the New York State Board of Regents in 1937. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Waterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District officials performed proper criminal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… records and established adequate controls over network user accounts. Key Findings District officials did not … records or establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses … we tested were not located. Adequately manage network user accounts. Sixty-five network user accounts were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsState Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit … were properly recorded. Town of Milo – Real Property Tax Exemption Administration (Yates County) The assessor … Village of New Hempstead – Clerk-Treasurer’s Duties (Rockland County) The village board did not ensure that the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsMount Morris Central School District – Claims Auditor (2022M-131)
… Southern Tier Board of Cooperative Educational Services (GST BOCES) service charges totaling $58,320. The Board of … bids and contracts. Properly audit all claims that include GST BOCES service charges. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Hudson City School District – Information Technology (2020M-157)
… District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Bradford Central School District – Claims Auditor (2022M-157)
… Southern Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Heuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and services in the most prudent and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Tuckahoe Common School District - Purchasing (2018M-228)
… We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek … of quotes. Key Recommendations Use competitive methods to procure professional services and purchases under the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Cost-Saving Ideas: School District Auditing – Audit Committee
… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … members. The committee must develop and operate under a charter. Who qualifies Candidates should collectively … as a separate advisory committee or a combination of the two a district resident or nonresident Who does not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee