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New Lebanon Central School District – Network User Accounts (2021M-30)
… established adequate internal controls over network user accounts to prevent unauthorized use, access and loss. … establish adequate controls over the District’s network user accounts to protect against unauthorized use, access and … written procedures for granting, changing and disabling user permissions and monitoring compliance with the AUP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30State Comptroller Thomas P. DiNapoli Releases School District Audit
… a result, the district has an increased risk that it could lose important data and suffer serious interruption in … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditCamden Central School District - Claims Audit Process (2019M-124)
Determine whether claims were adequately documented for appropriate purposes and properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Glens Falls City School District - Financial Management (2019M-12)
… and capital plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12DeRuyter Central School District - Information Technology (2019M-175)
… District computers. Provide IT security awareness training to employees. Restrict user permissions to the network and the student information system software … to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Poughkeepsie City School District - Payroll (2019M-110)
… Review and update the different policies and CBAs to ensure that CBAs are adequate and comprehensive and that … in accordance with them. Develop and implement procedures to ensure that payroll payments are made in accordance with … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … to disburse funds. Transfer money to the administrator for the total amount payable in satisfaction of dental claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mAndes Joint Fire District – Financial Activities (2020M-158)
… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Connetquot Central School District - Financial Management (2019M-180)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… tuition billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140V.3.F Projects – V. Chart of Accounts (COA) Governance
… captures project-related information in the SFS and links to the Project Costing module. Projects must be created for … agency-specific purposes. For further information, refer to Chapter IX – Federal Grants and Chapter XIX – Project … establishing, transacting and reporting on projects. Refer to SFS Secure for more information, in SFSCoach which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsMarlboro Central School District – Information Technology (2021M-33)
… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable … procedures for managing system access. Restrict the use of shared network user accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Marcellus Central School District – Online Banking (2020M-66)
… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyLansing Fire District – Investment Program (2023M-62)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… 2014-15 school year, Bilingual served about 171 students in its SEIT program. In addition to the SEIT cost-based program, Bilingual … 30, 2015, Bilingual reported approximately $8.9 million in reimbursable costs for the SEIT cost-based program. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the School for Language and Communication Development (SLCD) on its … The audit covered the expenses reported on SLCD’s CFR for the fiscal year ended June 30, 2015, and certain expenses reported on SLCD’s CFRs for the two fiscal years ended June 30, 2014. Background SLCD …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Erie … of age. SED sets the special education rates based on financial information, including costs, reported by Arc Erie … in non-reimbursable costs, including $1,715 in promotional items, $1,707 in food for staff, $955 in undocumented …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manual