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Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to officials, we found that officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationFishers Island Union Free School District – Website Transparency (2023M-28)
… plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) online submission request for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… Key Recommendations Maintain and periodically evaluate a list of authorized network user accounts and notify the IT … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether Port …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… and approved prior to payment. HCIDA officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsNew Lebanon Central School District – Network User Accounts (2021M-30)
… over network user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish … network user accounts to protect against unauthorized use, access and loss. Officials did not: Disable 26 unneeded … over network user accounts to prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30State Comptroller Thomas P. DiNapoli Releases School District Audit
… control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditCamden 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-124Glens Falls City School District - Financial Management (2019M-12)
… past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … were consistently overestimated which resulted in the increasing fund balance levels and the District not … multiyear financial and capital plan. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … training to employees. Restrict user permissions to the network and the student information system software application (SIS) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Poughkeepsie City School District - Payroll (2019M-110)
… eligible for. Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Andes Joint Fire District – Financial Activities (2020M-158)
… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Connetquot Central School District - Financial Management (2019M-180)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets … balance based on historical data and known trends. Adopt a comprehensive reserve policy that communicates the purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Warsaw 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-140V.3.F Projects – V. Chart of Accounts (COA) Governance
… – Federal Grants and Chapter XIX – Project Costing (PCIP) of this Guide for guidance on establishing, transacting and … information, in SFSCoach which contains a detailed listing of the Project ID Naming Standards under the Projects and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsMarlboro Central School District – Information Technology (2021M-33)
… report - pdf ] Audit Objective Determine whether Marlboro Central School District (District) officials established adequate controls …
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-66Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… a result, District officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be …
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)
… agreed with our findings and indicated they have begun to initiate corrective action. … audit lansing fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62