The first statement is true. That is
Theorem. If two mathematical structures are isomorphic, they satisfy the same second-order sentences.
Proof. Let $\mathscr{A}, \mathscr{B}$ be two isomorphic models, with $f$ being the isomorphism between them. By induction on second order formula $\phi$, we can show that for all $x_1, \ldots, x_m \in A$ and all $X_1, \ldots, X_n \subseteq A$,
$$\mathscr{A} \models \phi(x_1, \ldots, x_m, X_1, \ldots, X_n) \Leftrightarrow \mathscr{B} \models \phi(f(x_1), \ldots, f(x_m), f``X_1, \ldots, f``X_n).$$
The proof is identical to the first order case.
First prove that for all terms $t(v_1, \ldots, v_m, V_1, \ldots, V_n)$, we have that for all $x_1, \ldots, x_m \in A$ and all $X_1, \ldots, X_n \subseteq A$,
$$f(t^\mathscr{A}(x_1, \ldots, x_m, X_1, \ldots, X_n)) = t^\mathscr{B}(f(x_1), \ldots, f(x_m), f``X_1, \ldots, f``X_n),$$
when $t$ is a first order term, and
$$f``t^\mathscr{A}(x_1, \ldots, x_m, X_1, \ldots, X_n) = t^\mathscr{B}(f(x_1), \ldots, f(x_m), f``X_1, \ldots, f``X_n),$$
when $t$ is a second order term. This is easy. For example for $t = V$, where $V$ is a second order variable, we have that for all $X \subseteq A$, $$f``t^\mathscr{A}(X) = f``X = t^\mathscr{B}(f``X_1).$$
Now the proof of the induction for the formulas. The only different step from the first order case in the induction proof is the quantifier one. We have that
\begin{align*}
\mathscr{A} &\models \exists X \phi(X, x_1, \ldots, x_m, X_1, \ldots, X_n) \\
&\Leftrightarrow \text{ there exists } X \subseteq A \text{ s.t. } \mathscr{A} \models \phi(X, x_1, \ldots, x_m, X_1, \ldots, X_n) \\
&\Leftrightarrow \text{ there exists } f``X \subseteq B \text{ s.t. } \mathscr{B} \models \phi(f``X, f(x_1), \ldots, f(x_m), X_1, \ldots, f``X_n) \\
&\Leftrightarrow \mathscr{B} \models \exists X \phi(X, f(x_1), \ldots, f(x_m), f``X_1, \ldots, f``X_n).
\end{align*}
$\dashv$
Your second question is very interesting. The converse is false in general. I didn't know the answer, but I found an answer by Joel David Hamkins here https://mathoverflow.net/a/95761/35760. So
Theorem. Every consistent first order theory T with an infinite model has a second-order completion that is not categorical.
Which means that there exist models that are equivalent for second order formulas, but are not isomorphic. I had no idea this could happen.