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Roxbury Central School District - Health Insurance Buyouts (2019M-89)
Determine whether District payments for health insurance buyouts were cost-effective, supported by collective bargaining agreements and correctly calculated.
https://www.osc.ny.gov/files/local-government/audits/pdf/roxbury-2019-89.pdfScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… complete report - pdf] Audit Objective Determine whether District officials effectively managed the District’s … the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … take limited corrective action. … ScotiaGlenville Central School District Financial Condition Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementComptroller DiNapoli Releases State Audits
… Supervision. Corcraft's mission is to employ offenders in real work situations to produce quality goods and services at … supervisor, to control almost all of the process for the procurement of textiles. The inadequate separation of … was overpaid $3,398,205 over three academic years because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… of the Library’s internal controls over claims processing for the period July 1, 2013 through September 30, 2014. … Town of Coeymans in Albany County. The Library is a public school library that serves the approximately 14,000 residents of the Ravena-Coeymans-Selkirk Central School District and is governed by a seven-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Little Flower Union Free School District – Tuition (2015M-233)
… was to review tuition billing and collection procedures for the period July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public school, located in the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Fayetteville-Manlius … appropriately sought competition through requests for proposals or quotes for professional services totaling …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1VII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… deny, or reject the document. Documents are “denied” for online agencies, and “rejected” for Bulkload agencies. … resolve the problem. If the ROA transaction was submitted online and is denied , it will be routed back into the … Vouchers that are entered without a corresponding deposit to the bank will be deleted after 10 business days by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewOpinion 88-1
… Postal Service); (necessity of special act authorizing) REAL PROPERTY -- Conveyances Generally (of village parking … U.S. Postal Service is an agency of the federal government for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; … authorizes villages to "take, purchase, hold lease, sell and convey such real and personal property as the purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Eastport-South Manor … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic student absenteeism, but an audit released … to determine the extent to which districts implemented strategies to address chronic absenteeism. DiNapoli's … to determine if SED's efforts have been effective and where improvement may be needed. Auditors compared student …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
audit, eastchester, school, network user accounts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/eastchester-union-free-school-district-2022-142.pdfOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… Services (ONC BOCES) officials properly monitored and accounted for fixed assets. Key Findings ONC BOCES officials did not … examined, including security cameras, computers, tools and equipment. We found: 30 assets totaling more than $104,000 …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mCanandaigua City School District – Procurement (2022M-141)
… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Town of New Hudson – Tax Collection (2021M-2)
… New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate … weekly, as required. Key Recommendation Remit all real property tax collections, penalties and interest to the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Broadalbin-Perth Central … As a result, officials did not maximize interest earnings for the district. In addition, officials did not formally …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… fact, two malicious software applications were installed on district computers. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCity of Norwich - Capital Planning (2019M-88)
… Determine whether City officials are properly planning for capital needs. Key Findings Officials did not develop a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Submit Request (For a New Advance or Increase to an Existing Advance) A … the agency’s Chief Fiscal Officer to OSC’s Bureau of State Accounting Operations (BSAO) Cash Management Unit via email … in existence at the time. For example: Number of vouchers and total dollar value of vendor claims paid under $250. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… homeowners paying at least 30 percent of their 2012 income for a place to live, according to a report released today by … pressure from a combination of stagnant or declining real income, as well as increasing housing costs. A … elected officials, housing advocates and the real estate community to use every tool we have to expand access …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideSauquoit Valley Central School District - Procurement (2019M-228)
Determine whether District officials ensured that competition was sought for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/sauquoit-valley-2019-228.pdf