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DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …
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)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment. Key … officials did not always appropriately track, inventory and safeguard IT equipment.IT department staff did not … that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyFishers Island Union Free School District – Website Transparency (2023M-28)
… Board minutes, and Freedom of Information Law (FOIL) online submission request for records. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File is responsible for ensuring the accuracy of its information, including addresses and contacts, and … Customer File. The New York State Customer File consists of Centralized Corporate Customers and Local Customers. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… purposes and generally supported by adequate invoices and/or other documentation. However, none of these claims were … and did not develop and adopt written policies, procedures or other guidance to communicate expectations for the claims …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported. Key Findings While out-of-district tuition billings totaling $459,000 we examined … were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were …
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
… ChartField captures transaction information for endeavors or events that may have one or more funding sources, may occur across fiscal years and agencies, have defined beginning and end dates or occur during a defined time period, and may be operational …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsAndes Joint Fire District – Financial Activities (2020M-158)
… and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158State Comptroller Thomas P. DiNapoli Releases School District Audit
… officials did not adequately manage network user accounts or develop and adopt a written disaster recovery plan. As a …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditGreenville Fire District – Investment Program (2023M-106)
… $539 from money on deposit in the District’s checking and money market accounts, which had average available funds … investment program - legality, safety, liquidity and yield - when investing available funds. District … officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … To …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the District has an … from our audit include: The Assistant Superintendent for Business (Assistant Superintendent) did not maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationSouthside Academy Charter School - Enrollment and Billing (2019M-70)
… complete report - pdf] Audit Objective Determine whether student enrollment records and billings to school districts … changes in residency, and we found inconsistencies in student addresses used for billing purposes. The School did not have all the necessary student residence documentation on file. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… officials agreed with our findings and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mLansing Fire District – Investment Program (2023M-62)
… agreed with our findings and indicated they have begun to initiate corrective action. … audit lansing fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Unified Court System Bulletin No. UCS-65
… to eligible employees are authorized under the Laws of 2000, Chapters 69, 70, and 71 which implement agreements … System. Payment Amount and Eligibility Criteria For a list of eligible titles and payment amounts, refer to Teri … OSC will automatically add the Uniform Allowance payment of $575.00 in the Time Entry panel for all employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-65-december-2003-uniform-allowance-paymentComptroller DiNapoli Releases School Audits
… employees’ personal internet browsing and their use of social media on district computers. Officials also did not … overestimated appropriations by a three-year total of $5.9 million 2015-16 through 2018-19. Moravia Central … that did not exceed the competitive bidding threshold. Out of those 15, auditors determined 11 purchase contracts (73 …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… user accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) … also did not establish an electronic banking policy or adequate bank transfers or electronic payment procedures nor did they segregate the …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsCayuga County - Procurement and Claims Audit (2018M-274)
… from nine vendors totaling approximately $746,000 or from 14 professional service providers totaling $2.7 … Consider the aggregate amount to be expended for the same or similar type of goods or services when determining whether competitive bidding is …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274