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Tonawanda City School District - Procurement (2023M-108)

… to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did … from the District or file Medicaid reimbursement claims to recover part of the costs associated with these services. … District did not receive about $20,000 for reimbursements to which it was likely entitled. Although the District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

Duanesburg Central School District – Information Technology (2021M-40)

… Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40

Accounts Payable Advisory No. 72

… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… Officials did not establish adequate controls over the District’s user accounts to protect against unauthorized … 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology

Morristown Central School District – Information Technology (2021M-137)

… user accounts and developed an information technology (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop an IT contingency plan that details how District officials would …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Haldane Central School District – Information Technology (2021M-84)

… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

Watervliet City School District – Information Technology (2021M-34)

… - pdf ] Audit Objective Determine whether the Watervliet City School District’s (District) Board and District … corrective action. … Determine whether the Watervliet City School Districts District Board and District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

Eastport-South Manor Central School District – Building Safety (2020M-18)

… plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a comprehensive … is performed in any years deemed necessary by the New York State Commissioner of Education (Commissioner) and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18

Berkshire Fire District - District Operations (2020M-40)

… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

Groton Central School District – Cash Management (2020M-124)

… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest … funds for investment. Ensure available funds are invested, within legal limits, to maximize interest earnings. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

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-63

Accounts Payable Advisory No. 11

… Business Units create a voucher to pay under these vendor numbers, SFS automatically places the checkmark in the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibank

Inlet Common School District – Claims Processing (2023M-180)

… and District officials did not provide effective oversight of claim processing and payment. Board members did not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180

Chautauqua Lake Central School District – Procurement (2024M-3)

… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3

Holland Patent Central School District – Fuel Inventory (2023M-141)

… Central School District (District) officials safeguarded and accounted for fuel inventory. Key Findings District … accounts were not needed and authorized transportation department employees completed 117 usage transactions during … to fuel buses. This reduces accountability and increases the risk that fuel could be stolen or misused without …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141