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DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness … to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …
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)
… 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were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated.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-110Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We … 23 percent of the equipment was not properly accounted for. Specifically: Three IT devices, including MacBooks and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyFishers Island Union Free School District – Website Transparency (2023M-28)
… Union Free School District (District) website provided the public with transparent and comprehensive financial … did not ensure the District’s website provided the public with transparent and comprehensive financial … cards, Board minutes, and Freedom of Information Law (FOIL) online submission request for records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling … claims were independently reviewed and approved prior to payment. We also found: The Board did not appoint someone to audit claims and did not develop and adopt written …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district … action. … Determine if tuition billings for Warsaw Central School District District students enrolled in outofdistrict …
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-projectsAndes Joint Fire District – Financial Activities (2020M-158)
… 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 approved before payment. Have adequate supporting documentation for seven … that contain adequate supporting documentation before payment, except as otherwise provided by Town Law. Officials …
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
… District officials should have also revoked permissions for eight of the 12 network user accounts with administrative … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationSouthside 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-70Lansing Fire District – Investment Program (2023M-62)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) … not develop and adopt a comprehensive written investment policy as required by New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Comptroller 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) … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… Officials also did not provide information technology (IT) security awareness training to employees. In addition, … were limited. District officials also did not provide IT security awareness training to employees. Hoosick Falls … Union Free School District – Information Technology (Nassau County) The board did not appoint a Chief Information …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsAkron Central School District - Financial Management (2018M-195)
… Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Harpursville Central School District - Financial Condition (2018M-120)
… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Lyncourt Union Free School District – Information Technology (2020M-121)
… adequately managed network user accounts and developed a disaster recovery plan. Key Findings District officials did … in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user … shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Oneida City School District – Information Technology (2020M-80)
… - pdf ] Audit Objective Determine whether the Oneida City School District’s (District) network was adequately secure to protect the student information system (SIS) against …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and … statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned … 2019. … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mCherry Valley Fire District - Board Oversight (2019M-141)
… Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured … … Determine whether the Board properly established reserve funds equitably billed for fire protection services …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141