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New Lebanon Central School District – Network User Accounts (2021M-30)
… controls over the District’s network user accounts to protect against unauthorized use, access and loss. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Marlboro Central School District – Information Technology (2021M-33)
Determine whether Marlboro Central School District District officials established adequate controls over network user accounts and settings
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… – pdf] Audit Objective Determine whether Nanuet Union Free School District (District) officials ensured network … Determine whether Nanuet Union Free School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationAndes Joint Fire District – Financial Activities (2020M-158)
… totaling $4,680 were not audited and approved before payment. Have adequate supporting documentation for seven … that contain adequate supporting documentation before payment, except as otherwise provided by Town Law. Officials … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Fishers Island Union Free School District – Website Transparency (2023M-28)
… – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) website provided … audit fishers island school website transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
Determine whether the Herkimer County Industrial Development Agencys HCIDA claims were adequately supported for appropriate purposes and independently reviewed and approved prior to payment
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… network user accounts to ensure unnecessary accounts were disabled. Key Findings District officials did not adequately … network user accounts to ensure unnecessary accounts were disabled. Specifically: District officials did not establish … accounts and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userConnetquot Central School District - Financial Management (2019M-180)
… the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit … corrective action. 1 As per an October 28, 2019 draft of the 2018-19 audited financial statements. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Camden Central School District - Claims Audit Process (2019M-124)
… were adequately documented, for appropriate purposes and properly audited and approved before payment. Key Findings We reviewed 91 … $1.3 million (7 percent) paid during the audit period and found they were generally supported by adequate … 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-124Lansing Fire District – Investment Program (2023M-62)
… a comprehensive written investment policy as required by New York State General Municipal Law Section 39. The District earned …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Greenville Fire District – Investment Program (2023M-106)
… accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
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)
… did not prepare and distribute unique identification tags to be attached to capital assets that were purchased during our audit … Key Recommendation Attach unique identification tags to all capital assets that cost $500 or more (including …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Poughkeepsie City School District - Payroll (2019M-110)
… not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received Medicare Part B reimbursements … are adequate and comprehensive and that employees are paid in accordance with them. Develop and implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security awareness … monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Glens Falls City School District - Financial Management (2019M-12)
… increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory … which resulted in the increasing fund balance levels and the District not using any of the fund balance it … has not formalized or adopted a multiyear financial and capital plan. Key Recommendations Use surplus funds as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12BOCES Milk Bidding (2018-MS-2)
… Findings Milk bidding practices used generally resulted in receiving multiple bids for participating school districts … (15 percent) on fat free chocolate milk half pints in 2016-17, in places where it was not used to maximize buying volume. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … collections. District officials disagreed with several of our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… Chateaugay Fire Company Inc Financial Activities 2018M77 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Pulaski Academy and Central School District - Separation Payments (2020M-20)
… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20IT Asset Management (2022-MS-2)
… District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Officials from … dates for approximately 62,000 IT assets were not recorded in the IT asset inventory records Districts maintained. About …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2