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Averill Park Central School District - Payroll (2018M-255)
… complete report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Holley Central School District - Procurement (2019M-7)
… process to procure goods and services. Key Findings The written procurement policy was inadequate. District … did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key … comprehensive written procurement policy. Ensure purchases are made in accordance with the written procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
Determine whether employee leave accrual records are accurate and leave requests are adequately approved
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… justification for overtime worked. In consultation with legal counsel, review the overtime policy, MOU and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mHomer Central School District - Criminal History Background Checks (2019M-76)
… officials effectively used District resources to ensure the safety of their students by performing proper criminal history background checks. Key Finding Officials did not … officials effectively used District resources to ensure the safety of their students by performing proper criminal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Poughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Harrison Central School District - Financial Condition (2018M-260)
… general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key … that contain reasonable estimates for appropriations based on historical and/or other known factors. District officials … and recommendation. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Schroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… the District sought competition for its professional service providers. Key Findings District officials did not: … Use competitive methods to select 10 of 16 professional service providers who were paid more than $1 million during … period. Have written agreements for four professional service providers who were paid $325,053 during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took … 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsDiNapoli: Fiscal Stress May be Looming for Glens Falls
… The city of Glens Falls’ financial condition has declined due to … the burden on the tax-paying citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, over the past decade, Glens Falls’ revenue has not kept pace with expenditures. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli Releases Analysis of Revised Executive Budget
… several measures to reduce the financial risks posed to New York by unpredictable tax revenues and federal funding, … and The budget proposes a congestion tolling program in New York City to generate revenue for the MTA, and … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetOpinion 97-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Who as between a community college board of trustees and the county may authorize the issuance of indebtedness to …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… to establish expectations, a service level agreement (SLA) should be used to help further expectation clarity and measurement methods. An SLA is different from a traditional written contract in that … are released throughout the year are installed timely, the SLA should indicate exactly what operating system(s) and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: Positive Fiscal Outlook for Plattsburgh
… A steady population, an expanding tax base and a diverse economy have helped establish a stable … A steady population an expanding tax base and a diverse economy have helped establish a stable …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghState Comptroller DiNapoli Releases Municipal & School Audits
… receive and review budget status reports, which could have assisted in developing and adopting more accurate budgets and …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … New York. The legislation will provide much needed funding for local governments to modernize and protect their networks … utilities, airports, schools and health care facilities. For example, a 2019 ransomware cyberattack on the City of …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdf