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Saugerties Central School District – IT Asset Management (S9-22-05)
… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, … 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Fishers Island Union Free School District – Five Point Plan (2015M-320)
… committee because it was unaware of the requirement to do so. The District did not use a competitive request for proposal process when selecting its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Pearl River Union Free School District – Fixed Assets (2022M-126)
… complete report – pdf] Audit Objective Determine whether Pearl River Union Free School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… obtain prescriptions, parental consent was not obtained or service providers did not meet certain qualifications for … are met, including parental consents, prescriptions and service encounter details. Ensure that all IEP-related services are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the … of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialDeath Benefits – Divorce and Your Benefits
… Benefit Members of many Employees’ Retirement System (ERS) plans are covered by a post-retirement death benefit. The …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsArlington Fire District - Purchasing (2018M-43)
… in accordance with the District’s policy. We reviewed 50 purchases totaling $334,676 made during our audit period …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43XVI.3.G Legal Compliance – XVI. Financial Reporting
… 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Irvington Union Free School District – Information Technology (2016M-266)
… concerning personal use of IT equipment and user privacy. Consider the risk of allowing users to access …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266School District Bus Safety (2018-MS-4)
… [read complete report - pdf] Audit Objective Determine whether … providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Elwood Union Free School District – Electronic Transfers (2014M-133)
… 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of Education comprising five elected members. The … for each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Overview – Information Technology Contingency Planning
… such as malfunctioning software caused by a computer virus. Since no computer system can be expected to operate …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewGloversville Enlarged School District – IT Asset Management (S9-22-12)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… January 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit … organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a six-member Board … to follow when using debit and prepaid cash cards. … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested … B includes our comment on an issue raised in the District’s response. … Determine whether BrookhavenComsewogue Union …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityManhasset Union Free School District – IT Asset Management (S9-22-15)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … displays and one Chromebook) with combined purchase prices of approximately $27,800 were not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15