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Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… collections were not always deposited timely and student treasurers did not maintain adequate supporting documentation … that the central treasurer, faculty advisors and student treasurers are adequately informed about the District’s cash … that the central treasurer, faculty advisors and student treasurers comply with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300College of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted an appropriate procurement for the goods provided by Fast Track and … The objective of our examination was to determine if the College conducted …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the … School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three elementary schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationWyoming Central School District – Financial Management (2016M-67)
… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67About Offering a Retirement Plan – What Every Employer Should Know
… Why offer a Retirement System plan to your employees? Being part of … offer employees an attractive benefits package, including a defined benefit pension . With a defined benefit pension, … (vesting) after accruing five years of service credit; Build a Cost-Of-Living Adjustment (COLA) into pensions to …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planOnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fifth year in a row, according to data released today … Property tax levy growth for New Yorks school districts and 10 cities will remain capped at 2 for …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentGloversville Enlarged School District – IT Asset Management (S9-22-12)
… percent of the sampled assets were not properly accounted for. Specifically: Nine Chromebooks, including, four with a … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Freeport Union Free School District – IT Asset Management (S9-22-10)
… of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementWalton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We … an estimated cost of $448 based on recent purchases, and one iMac that did not have a cost, could not be located. One scanner and one wireless microphone with a combined total …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
Determine whether financial information was made available to the City Council and City officials for the effective management of operations
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Jamestown City School District – Fund Balance and Reserves (2022M-97)
… need to improve their budgeting practices and transparency with District residents and taxpayers. The Board and District … reserve funds that will be used to fund operations. Comply with the surplus fund balance statutory limit. Reduce overfunded reserves in accordance with applicable statute. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Cohoes Public Library – Governance and Operations (2015M-259)
… January 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259State Comptroller DiNapoli Releases School District Audits
… appropriately sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 million … 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… record for an equipment acquisition agreement must include a justification of need for the equipment. Cost/price is a fundamental part of the needs evaluation and can play a crucial role in the decision making process. … Form H-101-Request for Approval of Personal Property (Equipment) And Real Property State Supported Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionNew York State Comptroller DiNapoli Statement on DACA
… all of us to join with immigrant youth to fight for the DREAM Act and other long term legislative solutions that …
https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-daca