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Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)

Mamaroneck Union Free School District ExtraClassroom Activities 2018M95

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95

Port Jervis City School District – Financial Condition (2022M-152)

Determine whether the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s general fund financial condition.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-jervis-city-school-district-2022-152.pdf

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

Determine whether Haverstraw-Stony Point Central School District (District) officials established adequate internal controls over user accounts to prevent unauthorized use, access and loss.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/haverstraw-stony-point-2021-108.pdf

Avon Central School District – Information Technology (2016M-123)

… million. Key Findings The Board did not adopt policies for password management; protection of personal, private and … Key Recommendations Adopt policies and procedures for password management, protection of PPSI, wireless technology, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123

School District Website Transparency (2021-MS-1)

Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/school-district-website-transparency-2021-ms-1.pdf

Schenectady City School District – Financial Condition (2014M-168)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168

Opinion 93-11

… BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts) PUBLIC CONTRACTS -- … outstanding indebtedness which is not excludable pursuant to law. This is in reply to your inquiry asking whether the term "outstanding … with the 115 limitation contained in that section applies to all outstanding indebtedness of the political subdivision …

https://www.osc.ny.gov/legal-opinions/opinion-93-11

XII.6.C Paying Prompt Contract Interest – XII. Expenditures

… section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is owed. To determine if the Agency owes interest, please see Chapter … of Taxation and Finance. This rate, however, is subject to change quarterly. Please refer to the Department of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interest

Cassadaga Valley Central School District - Financial Management (2018M-110)

… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated … that include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110

Fredonia Central School District - Financial Management (2018M-33)

… balance to within the statutory limit and use the excess funds in a manner more beneficial to residents. District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33

East Williston Union Free School District – Extra-Classroom Activities (2016M-103)

… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … Treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities

Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)

Determine if the Board and District officials effectively managed the District’s financial condition.

https://www.osc.ny.gov/files/local-government/audits/pdf/mount-sinai-district-2019-83.pdf

Village of Ballston Spa - Financial Condition (2017M-256)

… unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations Maintain … Village of Ballston Spa Financial Condition 2018M256 …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Poughkeepsie City School District – Information Technology (2019M-166)

Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use, access and loss.

https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-166.pdf

Opinion 89-26

… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … ordinance, or resolution either: (i) promulgating its own form of annual statement of financial disclosure which is … or (ii) resolving to continue the use of an authorized form of annual statement of financial disclosure in use on …

https://www.osc.ny.gov/legal-opinions/opinion-89-26

Federal Spending by Major Funding Streams and Functions – Federal Funding and New York

… $206,257 $228,793 $255,999 Note: Includes grants over $300 million except for Unemployment Insurance (UI) State …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functions

Windows Domain Administration and Management (Follow-Up)

… IT products and services that support the mission of the State. ITS operates data centers 24 hours a day, 365 days a … 35,000 Virtual Desktop remote connections. ITS provides State agencies secure networking and desktop support for more … for maintaining Active Directory domains on behalf of the State’s Executive agencies. A domain is a group of …

https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-follow

Privacy and Security of Student Data (Follow-Up)

… ). About the Program The State Education Department (SED) is part of the University of the State of New York, one of … systems and the student data reporting processes. SED is responsible for safeguarding its data and ensuring the … integrity, and availability of its systems. SED is charged with the general management and supervision of all …

https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-follow