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State Comptroller Thomas P. DiNapoli Releases School District Audit
… could lose important data and suffer serious interruption in operations. District officials should have disabled 17 of … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditGroton Central School District – Cash Management (2020M-124)
… that offered higher interest rates. The Business Official did not: Develop and manage a comprehensive … investment. Ensure available funds are invested, within legal limits, to maximize interest earnings. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Nanuet Union Free School District – Payroll (2015M-287)
… our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background … with approximately 2,280 students. Budgeted appropriations for the 2014–15 fiscal year were $66,490,022. Key Findings … or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Millbrook Central School District – Claims Processing (2015M-48)
… The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The District … bank account for disbursement to employees, the respective taxing authorities and its own fees. The Business Manager …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mEllicottville Central School District – Purchasing (2014M-177)
… of Education and operates one school with approximately 615 students. Budgeted appropriations for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Schaghticoke – Water Operations (2016M-390)
… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … The Town of Schaghticoke is located in Rensselaer County and has a population of approximately 7,600. The Town, which … operates seven water districts. Budgeted appropriations for 2016 totaled approximately $4.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Orangetown – Overtime (2017M-48)
… Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 through July 19, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $73 million. Key Findings The … of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over … $3.9 million. Key Findings Board members and certain department heads told us that they were unaware of the … to the purchases being made. The Board did not adopt a policy regarding the use of Village credit cards. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112State Agencies Bulletin No. 2188
… is to notify agencies that the pensionable overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City Teachers Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsVillage of Fayetteville – Information Technology Policies (2017M-47)
… safeguard electronic data and computer resources for the period June 1, 2015 through December 31, 2016. … Board of Trustees. General fund budgeted appropriations for 2016-17 totaled approximately $5.9 million. Key Findings … not adopt information technology policies and procedures for individual access rights, disaster recovery and password …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Village of Corinth – Investment Program (2023M-146)
… did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally authorized … investment program - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionWest Seneca Central School District – Financial Condition (2014M-381)
… January 14, 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, … expenditures or revenue shortfalls. … West Seneca Central School District Financial Condition 2014M381 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… with students without first verifying they held a valid clearance. The Board has not established a fingerprinting … to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy including …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorIslip Union Free School District – Financial Condition (2013M-213)
… percent cap required by law. Key Recommendation There are no recommendations for this report. … Islip Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessCharter School of Inquiry – Student Enrollment and Billing (2017M-74)
… is entered correctly in the system, including entry and exit dates used for billing. Credit back money due to school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… reserve funds and selected financial management practices for the period July 1, 2008 through March 25, 2014. … of approximately 1,750 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33.8 … expenditures by a total of approximately $14.7 million for the five fiscal years ending June 30, 2013. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155