Search
Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… Social Security Administration (SSA). The DMF lists over 65 million death records that have been reported to SSA. It’s … local obituaries each day, family notification, uncashed Medicare reimbursement checks and notification by the New …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could … tablets and monitors; did not always keep records of those assets; and often failed to safeguard them from … theft or damage. As a result, nearly $22 million worth of IT assets purchased or leased during the audit period were …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentState Comptroller DiNapoli Releases School Audits
… officials did not ensure online banking access was limited to board-authorized users because no one reviewed online … 10 online banking users, six were not authorized to conduct online banking and were inappropriately provided … 61% of the unused vacation leave, sick leave and retirement incentive payments made during the audit period. …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations … included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools … and what the Department, school districts, and BOCES can do to enhance CTE programs. Overall, we determined the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … websites although it is prohibited by district policy. In addition, district officials did not provide Information … than 1 percent of the next year’s appropriations. Based on the district’s outstanding tax certiorari liability of …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsCompliance With Special Education Regulations for the Provision of Services
… placing students in special education. In New York City (NYC), the DOE is responsible for determining eligibility for … of students with disabilities varies greatly across NYC – ranging from less than 5 percent in some areas to more …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesWindsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ … schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. Budgeted … on the general fund to support operations by becoming a federally funded Summer Food Service Program provider and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hauppauge Union Free School District – Leave Accruals (Suffolk County) District … agreements stipulated. Frankfort-Schuyler Central School District – Information Technology (IT) Assets and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Greenville Central School District – Network User Accounts (Greene County) … and former student and employee accounts. Lansing Central School District – Procurement (Tompkins County) District …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsOversight of School Fire Safety Compliance (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Audit The purpose of our audit was to review the District’s financial condition and nonresident tuition for foster … for future budgets and to facilitate the District’s management of financial operations. Develop and communicate … if there is any limitation on previous years that can be billed. … Oswego City School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterHighland Central School District – Financial Condition (2013M-358)
… through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, … year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and financial software access controls were adequate. As a result, data and personal, private and sensitive … at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) … or provide IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsLong Lake Central School District – Payroll (2016M-90)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.9 million. … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and conference expenses. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The … by more than $4.4 million. Key Recommendations Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board secretary. Conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Wyandanch Union Free School District – Budget Review (B21-7-1)
… 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… Understanding Broadband Challenges in New York State September 2021 PDF Version Message from the … necessity to effectively work, learn, communicate and play in our society. The COVID-19 pandemic highlighted the … in the past, the State should leverage public dollars and form public-private partnerships to increase the scale of …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateAudit of the Tuition Assistance Program at Pratt Institute
… awards. Background Pratt Institute (Pratt), with campuses in Brooklyn and Manhattan, is a postsecondary institution offering courses in art, design, and architecture. The school has affiliated … complied with the governing Law and Regulations during the audit period for the transactions we tested. We …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-institute