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Andes Joint Fire District – Financial Activities (2020M-158)
… before payment. Have adequate supporting documentation for seven disbursements totaling $1,194 and evidence it …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of billings can be … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
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)
… in online banking received Internet security awareness training. Key Recommendations Update the online banking … in online banking receive Internet security awareness training. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… inventoried and safeguarded information technology (IT) equipment. Key Findings District officials did not always appropriately track, inventory and safeguard IT equipment.IT department staff did not maintain complete IT … District officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected …
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)
… 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-62Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonIT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been established for processing expenditures … State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document Preparation: … The VMU assigns Special Use Vendor IDs starting with 0 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idAccrued Payments and Leave Credits Page Coming Soon – When Employees Retire
… accurate billing information for your employer location. What You Need to Do Complete Required Activities At least one person from each …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… The Cattaraugus County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … commercial, research and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… more than $2.9 million each year. This contributed to the District’s overall cash position, which decreased by … budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to address the fund balance deficit. Monitor revenues, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionOswego City School District - Separation Payments (2021M-194)
… not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made … language in the employees’ CBA or employment contract. For example, officials provided: A teaching assistant with a … contract. Key Recommendations Establish written procedures for calculating separation payments and benefits. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Lyncourt Union Free School District – Information Technology (2020M-121)
… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Central Square Central School District - School District Website (S9-19-29)
… to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) … action plan (CAP). Comprehensive budget-to-actual results, appended property tax report card or transparent … Must post required information to the District website: Final annual budget, OSC audit report and CAP and a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… services and entered into written agreements with service providers. Key Findings District officials did not … services or enter into written agreements with service providers. The District paid 11 professional service providers a total of $189,000 without using requests …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Cherry Valley Fire District - Board Oversight (2019M-141)
… the services provided were billed for and that the costs of services were equitably allocated between service areas. … are filed with our office within 60 days after the close of the fiscal year. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… activity (ECA) funds. Key Findings District officials did not properly collect, receipt, deposit and disburse ECA … Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mOneida City School District – Information Technology (2020M-80)
… student information system (SIS) against unauthorized use, access and loss. Key Findings The District’s network was not … secure to protect the SIS against unauthorized use, access and loss. District officials did not adequately manage … user accounts or administrative permissions to limit access to assets and data. Some District computers were used …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80