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Waterloo Central School District - Financial Condition Management (2019M-137)

… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137

Comptroller DiNapoli Releases School Audits

… technology (IT) security awareness training to employees. In addition, officials did not restrict user permissions to … which had not yet been approved by district voters. In addition, district officials overestimated appropriations … not perform fuel reconciliations. Auditors found $8,034 in unaccounted-for fuel. In addition, officials did not …

https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Cazenovia Central School District – Information Technology (Madison County) … private and sensitive information (PPSI). Hamburg Central School District – Continuing Education (Erie County) Auditors …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-audits

Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)

Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-audit

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)

… reduced dependence on general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve … plans for use that are more specific to the actual needs of the District. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m

Vendor File Advisory No. 11

… correct bank account or address. The “Location” section of the Vendor Record contains business values defined by the … based on the vendor’s preference. If the agency is unsure of which Location to choose for the transaction, agency staff …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-location

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

ScotiaGlenville Central School District Financial Condition Management and ExtraClassroom Activities 2017M288

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… Union Free School District (District) officials ensured network user accounts were needed and whether officials adopted an adequate Information Technology (IT) contingency plan. Key Findings District officials did not ensure network user accounts were needed, and did not adopt an …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

Fishers Island Union Free School District – Website Transparency (2023M-28)

… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)

… action. Appendix B includes our comment on an issue raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user

Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)

… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claims

New Lebanon Central School District – Network User Accounts (2021M-30)

… 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-30

State Comptroller Thomas P. DiNapoli Releases School District Audit

… employee accounts. District officials should have also revoked permissions for eight of the 12 network user accounts …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit

Camden Central School District - Claims Audit Process (2019M-124)

… totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key … are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124

Glens Falls City School District - Financial Management (2019M-12)

Determine whether District officials effectively managed general fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

DeRuyter Central School District - Information Technology (2019M-175)

… information system software application (SIS) based on job duties. Disable unneeded network and local user accounts. … to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Poughkeepsie 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-110