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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Rochester City School District - 2020-21 Budget Review (B20-2-5)
Provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/pdf/rochester-br-20-2-5.pdfComptroller DiNapoli Releases Municipal Audits
… , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … excessive access rights to the village’s financial and real property tax software. Halfmoon Hillcrest Volunteer Fire …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… New York's Stony Brook University Hospital (Stony Brook) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughOpinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … your letter concerning the award of a contract by a school district to a bus company for transportation of students. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-48DiNapoli Audit Finds Gaps in NYC School Safety Planning
… Planning requirements for shootings and emergency situations in New York City’s schools need to … requiring that safety plans were filed on time by schools and policies did not routinely align regulations with state … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningChatham Central School District – Financial Management (2023M-11)
audit, school, chatham
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chatham-central-school-district-2023-11.pdfWallkill Central School District – Claims Auditing (2023M-52)
audit, wallkill, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/wallkill-central-school-district-2022-52.pdfBellmore-Merrick Central High School District – Payroll (2023M-87)
audit, bellmore-merrick, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/bellmore-merick-central-high-school-district-2023-87.pdfBrocton Central School District – Financial Managment (2023M-44)
audit, school, brocton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brocton-central-school-district-2023-44.pdfTuckahoe Union Free School District – Overtime (2023M-53)
audit, tuckahoe, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tuckahoe-union-free-school-district-2023-53.pdfState Agencies Bulletin No. 1393
… payroll earnings charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not … Officer or SFS agency coordinator. Affected Employees The accounting, reporting and payroll distribution data for employees paid through PayServ Background In order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideII.3.B Establish Control – II. New York State Financial Accounting
… may be paid from appropriations during the carryout or lapsing period. During the carryout period, expenditures … year. For more information about appropriation accounting, lapsing periods, and liabilities, see Chapter VI – Budgets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlXV.11 Journal/Revenue Transfers – XV. End of Year
… blackout period. All journal/revenue transfers should have obligation and accounting dates that are no later than March … journal/revenue transfer cannot be submitted with an April obligation or accounting date since the period will not be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … did not record all financial activity using proper accounting procedures. As a result, inadequate records and … Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Necomb Central School District - Claims Audit (2023M-159)
Determine whether Newcomb Central School District (District) claims were properly audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/newcomb-central-school-district-2023-159.pdfPiseco Common School District – Authorized Investments (2023M-172)
Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/piseco-common-school-district-2023-172.pdfBradford Central School District – Claims Auditor (2022M-157)
Determine whether the Bradford Central School District (District) claims auditor performed a proper claims audit.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/bradford-central-school-district-2022-157.pdfArkport Central School District – Network Access Controls (2021M-162)
Determine whether Arkport Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/arkport-2021-162.pdf