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Privacy and Security of Student Data (Follow-Up)
… included in our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). About the … educational services in the United States. SED administers school aid, regulates school operations, maintains a … the student data reporting processes. SED is responsible for safeguarding its data and ensuring the confidentiality, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli: Former Rhinebeck Employee Arrested for Working Side Job on Village Time, Falsifying Timesheets and Mileage
… New York State Comptroller Thomas P. DiNapoli and the New York State … zoning and code enforcement and building inspection employment with the Town of Rhinebeck, the Village of Tivoli, …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-former-rhinebeck-employee-arrested-working-side-job-village-time-falsifying-timesheets-andMount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdfOpinion 93-11
… WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL … "indebtedness" which may be contracted by a municipality, school district or fire district (see also State Constitution, art …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… leave taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave pre-approval …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable?
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-markham-2020-39.pdfXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once … the date the interest voucher is prepared. Obligation and Accounting Dates - See Chapter XIV, Section 2 – Obligation, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board and District officials did not adopt and implement procedures governing the operations of ECA funds, as required. The central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… financial activity was recorded and reported accurately for the period January 1, 2013 through September 30, 2014. … Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … by the members of the Company. Budgeted appropriations for 2014 were approximately $99,000. Key Findings Neither the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalCambridge Central School District - Medicaid Reimbursements (2019M-109)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students.
https://www.osc.ny.gov/files/local-government/audits/pdf/cambridge-2019-109.pdfCatskill Central School District – Financial Management (2017M-134)
The audit was to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-catskill.pdfVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the Village’s financial … community and youth services and fire protection services to its residents. Budgeted appropriations for the 2015-16 … Lack of oversight by the Board allowed the Treasurer to misappropriate Village funds and make questionable …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Easton – Sales Tax Allocation (2014M-355)
… not allocate sales tax revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any remaining sales tax revenue to the town-wide funds, resulting in taxpayer inequities of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Avon Central School District – Information Technology (2016M-123)
… Monroe County. The District, which operates three schools with approximately 1,000 students, is governed by an elected … information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic media; … protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of electronic media, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Schenectady City School District – Financial Condition (2014M-168)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… of Audit The purpose of our audit was to determine whether District officials used public resources economically and appropriately for the period January 1, 2011, to October 31, 2012. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyCassadaga Valley Central School District - Financial Management (2018M-110)
… fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or reduce … a more comprehensive reserve policy and review reserves to determine whether the balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Windows Domain Administration and Management (Follow-Up)
… in our initial audit report, Windows Domain Administration and Management (Report 2022-S-19 ). About the Program ITS … a year to support statewide mission-critical applications for 53 agencies, encompassing over 16 million public … 100,000 workstations/laptops/tablets, 16,000 virtual and real servers, 33 petabytes of storage, and 35,000 Virtual …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… claims in each type of locality and what options, if any, are available for establishing the claims auditing position. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Positive Fiscal Outlook for Plattsburgh
… A steady population, an expanding tax base and a diverse economy have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued … fiscal stress monitoring system for municipalities and school districts. Based on financial information provided to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburgh