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Pine Bush Central School District – IT Asset Management (S9-22-21)
audit school pine bush IT
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Opinion 99-10
… Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli Announces State Contract and Payment Actions for Feb. 2014
… York City’s Safe Routes to School Program and the Drive Smart and Park Smart pilot programs. Contracts that Provide Revenue to NYS …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014Lackawanna City School District - Tuition (2019M-59)
… underpayment of $900 for one student. The District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… cash receipts and waiving fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before … for cash receipt collections and waiving fines. Remove the payroll vendor’s access to the Library’s bank account. Audit …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided … Annually review, update as needed and distribute to officials and staff involved with the purchasing process …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Northville Public Library – Cash Disbursements (2015M-53)
… Board did not conduct a proper audit of claims, including online payments and cash withdrawals. Service providers were …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Morris Central School District – Fund Balance Management (2023M-47)
… to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the 4 percent … of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Cost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeExtra-Classroom Activity (2015-MR-5)
… Extra-classroom activity funds are defined by the New York State Education Department as "funds raised other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Opinion 2000-4
… provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment … to the length of tenure . . . [representing] deferred compensation for services rendered, as opposed to the … are the same, regardless of years of service or level of compensation beyond the threshold. It is our opinion, then, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … the following unneeded network user accounts: 181 for students no longer in the District.These students left … between June 2020 and August 2021. Six for two former employees, two former Board members and two former interns. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and a proper charge against the local government or school district. As a general rule, a claim package should …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingCold Spring Harbor Central School District – Capital Assets (2023M-37)
… Deficiencies identified from our audit include: The Assistant Superintendent for Business (Assistant Superintendent) did not maintain a perpetual …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Islip Union Free School District – Payroll (2017M-291)
… officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $82.4 million. Noteworthy Achievements Except for minor discrepancies that we discussed with officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Mount Pleasant Central School District – Financial Condition (2015M-82)
… budget for the 2015-16 year is approximately $59 million. Key Finding District officials adequately monitored the … financial condition to maintain fiscal stability. Key Recommendation Continue to monitor the budget and take …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Albany City School District – Payroll (2017M-97)
… whether employee salaries and wages were accurately paid for the period July 1, 2015 through March 31, 2017. … has approximately 9,600 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $234 million. Key Finding Except for minor discrepancies which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Croton-Harmon Union Free School District - Professional Services (2019M-51)
… competition for procurement of professional services. Key Findings District officials did not: Use competitive … providers who were paid $58,409 during the audit period. Key Recommendations Seek competition for all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … have been calculated correctly. Adopt a written policy and prepare and enforce written procedures for students’ …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing