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Warsaw 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-140New Lebanon Central School District – Network User Accounts (2021M-30)
… access and loss. Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Andes Joint Fire District – Financial Activities (2020M-158)
… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately and timely. Comply with New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited 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
… New York State Comptroller Thomas P. DiNapoli today announced the following school … New York State Comptroller Thomas P DiNapoli today announced the following school …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditMarlboro 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)
… used for online banking and none of the employees involved in online banking received Internet security awareness … to perform online transactions and that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Camden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … were generally supported by adequate documentation and for proper purposes. However, 45 claims totaling $471,138 … the claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Poughkeepsie 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. …
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)
… administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling $60,641 and … a District bank account and the ability to disburse funds. Transfer money to the administrator for the total amount …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mIT Asset Management (2022-MS-2)
… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to confirm they were inventoried; 945 of these were also …
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
… Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityCayuga County - Procurement and Claims Audit (2018M-274)
… officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine … service providers totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly reduced …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the … the District had a deficit general fund balance in each of the last five fiscal years, averaging more than $2.9 …
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)
… calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made … totaling $38,477 that were inconsistent with language in the employees’ CBA or employment contract. For example, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… 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-2021mLyncourt Union Free School District – Information Technology (2020M-121)
… School District (District) officials adequately managed network user accounts and developed a disaster recovery plan. … Key Findings District officials did not adequately manage network user accounts or develop and adopt a written disaster … District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andCentral Square Central School District - School District Website (S9-19-29)
… property tax report card. Should enhance transparency by: Posting all audit reports, CAPs and comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29