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Tioga Central School District – Cash Management (2020M-83)

… investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … funds for investment. Ensure excess funds are invested in a manner, within legal limits, to maximize interest … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether Tioga …

Geneseo Central School District – IT Asset Management (S9-22-11)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the details necessary to adequately track and locate IT …

Restrictions – State Police Plan

Restrictions – Special 20- and 25-Year Plans

… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits … of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety …

Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … Comply with competitive bidding statutes and the District’s procurement policy. Ensure claims are audited prior to …

Whitney Point Central School District – Information Technology (2023M-179)

… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s network. When nonstudent network user accounts are not … potential inability to communicate during a disruption.  In addition to sensitive IT control weaknesses that we …

Roosevelt Union Free School District - Information Technology (2019M-193)

… IT Department did not provide employees and officials with IT security awareness training. Key Recommendations … IT policies are updated. District officials disagreed with certain findings in our report. Our comments on issues …

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … B includes our comments on issues raised in the School’s response. … Determine whether School officials ensured that …

Herkimer County Community College - Procurement (2019M-186)

… and is not communicated to all College staff involved in the purchasing process. The purchasing policy and procedures do not address the solicitation of competition for professional services and insurance. The … in accordance with General Municipal Law and the College’s purchasing policy and procedures. College officials …

Newark Valley Central School District – Procurement (2022M-60)

… District officials did not always seek competition for the purchase of goods and services not subject to competitive … may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases totaling … prices to awarded contract prices to ensure the District is billed the correct rates. Update the procurement policy …

Security Self-Assessment: Questions – Information Technology Governance

… Self-Assessment Questions A fillable form is available for download and completion online at …       Who attended the training? 2b Have all officers and employees with access to personally identifiable information … when last updated: Contracts and Service Level Agreements for IT Services 4a Do contracts and SLAs for IT services …

Marcellus Central School District – Online Banking (2020M-66)

… The online banking policy does not clearly indicate how online transfers will be authorized and processed. A …

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… complete report - pdf] Audit Objective Determine whether: The Board and District officials ensured information … provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 … employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were …

Wyoming Central School District – Professional Services (2020M-152)

… District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as … three professional service providers who were paid a total of $50,000. Key Recommendations Procure professional services …

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… Did not establish written procedures that define who is responsible for managing and monitoring building access accounts. Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the …

Northeast Central School District - Payroll (2018M-140)

… CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … oversight. There were no recommendations as a result of this audit. District officials generally agreed with our …

Longwood Central School District – Overtime (2021M-126)

… District (District) officials appropriately approved and documented overtime for non-instructional employees. Key … As a result, there is an increased risk that overtime costs totaling $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies …

Peekskill City School District - Network User Accounts (2021M-195)

… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 …

Three Village Central School District – Financial Operations (2021M-141)

… or electronic payment procedures. Segregate the Treasurer’s duties or provide adequate oversight. Present all claims to … and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior … payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable …