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Mechanicville City School District – IT Asset Management (S9-22-16)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Wyoming Central School District – Professional Services (2020M-152)
… or enter into written agreements with service providers. The District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as required by the District’s procurement policy. The remaining three …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Brighter Choice Charter School for Boys - Payroll (2018M-139)
… who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Warsaw 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 … were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were not properly supported at the time the claims were audited and approved for payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Pulaski Academy and Central School District - Separation Payments (2020M-20)
… contracts. Key Findings District officials need to improve the separation payment procedures. We found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Lansing Fire District – Investment Program (2023M-62)
… not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … by New York State General Municipal Law Section 39. The District earned interest totaling approximately $9,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Payment for Service Credit – Article 14 Benefits
… covered by Article 14, you will usually be required to pay for service currently not credited to you. There are two … — mandatory and optional. Mandatory costs are required for service credit you earned as a member but for which you made no (or insufficient) contributions. …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… complete report – pdf] Audit Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the required approvals were obtained for capital project …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range … between approximately $130,000 and $190,000 annually if the District offered family plan coverage buyouts of $4,500 or $6,000 and individual plan coverage buyouts of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … transportation contracts were procured and monitored in the best interest of taxpayers. District officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentOswego 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-194Lackawanna City School District - Tuition (2019M-59)
… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and up-to-date residency information to support tuition charges totaling … resolve identified billing errors. Request updated proof of residency periodically to verify the District is properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave … Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsCarle Place Union Free School District – Network User Account Controls (2022M-121)
… adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsMarlboro Central School District – Information Technology (2021M-33)
… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. … user account management policies and procedures; however, the Board did not adopt the policy and the practice was not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33New Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District District officials established adequate internal controls 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-30Somers Central School District – User Accounts and Software Updates (2021M-153)
… information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
… policies and procedures, such as a bullying chart, code of conduct and leadership class, to prevent, investigate, … and supportive educational environment. We reviewed all of the 173 reported Uniform Violent and Disruptive Incident …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentOverview – Information Technology Contingency Planning
… A backup is a copy of electronic information that is maintained for use if there is loss or damage to the original. Establishing backup procedures is a necessary part of IT contingency planning and often critical for restoring …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0Greenville Fire District - Fixed Assets (2019M-223)
… to safeguard District assets. Key Findings Although the District purchased fixed assets totaling $145,398 during our audit period, the District does not have a comprehensive policy or … could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223