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Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed … District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetXV.16.B Sole Custody Reporting – XV. End of Year
… custody account balances will be available for agencies to use to report reconciled bank account information needed for the … sole custody reporting, please contact [email protected] . In addition, agencies are reminded that bank statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave … our comment on an issue raised in the District’s response letter. … Determine whether CatoMeridian Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsState Agencies Bulletin No. 1980
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Comptroller DiNapoli Releases School Audit
… Union Free School District – Extra-Classroom Activity Funds (Nassau County) The extra classroom activity (ECA) … and district officials have little assurance that ECA funds are adequately safeguarded and properly accounted for. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller Thomas P. DiNapoli Releases School District Audit
… to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditState Agencies Bulletin No. 1876
… bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), … plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will … OSC Actions PayServ will automatically stop contributions when an employee’s pensionable earnings reach the $225,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsHyde Park Central School District - Fixed Assets (2019M-103)
… recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for … fixed assets. District officials improperly appointed the purchasing agent as the Property Control Manager, … records each year and ensure they are accurate and up to date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Poughkeepsie City School District - Budgeting (2018M-226)
… needed reserves, paying off debt and reducing District property taxes. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Glens Falls City School District - Financial Management (2019M-12)
… 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently overestimated which …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Village of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … 1, 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… information technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were … It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsConnetquot Central School District - Financial Management (2019M-180)
… fund balance remains at $8 million, 1 0.1 percentage points above the statutory limit. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Unified Court System Bulletin No. UCS-20
… Purpose To explain the use of a new deduction code for USC long term care insurance Affected Employees Employees … System Effective Date September 15, 1999 Instructions for Submitting a Transaction Open the Gen Deduction CD (Agency) panel. Path Name - Start - Compensate Employees-Maintain Payroll Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly … were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140State Comptroller DiNapoli Releases School District Audits
… as required. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 … $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ … investment pools are required to be presented in the notes to the financial statements if separate GAAP statements …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsState Comptroller DiNapoli Releases Municipal Audits
… levy limit. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B20-7-7)
… the 2020-21 appropriations may be underbudgeted by at least $2.7 million and the District may not have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7