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State Comptroller DiNapoli Releases School District Audits
… which made it appear that the district needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Niagara Charter School - Information Technology (2018M-172)
… on three computers. PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT cybersecurity awareness training to employees who use IT assets and periodically monitor their …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether the Board and School officials adequately and appropriately … for real estate transactions to ensure the School’s best interest. … Elmwood Village Charter School Building …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria operations were managed properly … did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation Perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Key Recommendations Ensure that the District’s NRT rate does not exceed SED’s maximum allowable tuition rate. Consult …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… - pdf ] | [ read complete 2016 report - pdf ] Purpose of Audit The purpose of our review was to assess the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fGreen Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Model Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments ("Model … municipalities within New York State? No. The Model Code is intended to be a guide for a municipality to develop a … Section 10 [future employment], and Section 17 [gifts]). What is an example of a function that does not require the …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsDiNapoli Announces State Contract and Payment Actions for September 2016
… improprieties. Cumulatively through September for calendar year 2016, DiNapoli’s office has approved 14,683 contracts … Highlights for September 2016: Legislative Travel and Per Diem Expenses Legislative travel and per diem expenses … Corporation at Morrisville State College for equine drug testing. $1.4 million with KPMG, LLP to observe lottery …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-announces-state-contract-and-payment-actions-september-2016Eldred Central School District - Financial Condition (2018M-138)
Eldred Central School District Financial Condition 2018M138
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … $42.9 million. Key Findings The unemployment insurance and retirement contribution reserves were overfunded by $1.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… fiscal year are approximately $4.9 million. Key Finding We selected a random sample of 25 students and found that the … supporting documentation regarding students’ residency. We found that seven students’ files did not contain a proof …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andOnline and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … The Academy for New York State’s Local Officials … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingState Comptroller DiNapoli Releases School District Audits
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsCalculating Days Worked – Legacy Reporting
… simplest of terms, to calculate the number of days worked, first determine the number of hours worked and then divide …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedMandatory Membership – Membership and Enrollment
… The date of membership is the date of full-time, permanent appointment. Employees who are eligible to join PFRS (both … The date of membership is the date of permanent appointment. Jobs with non-competitive classification. The … Reports will need to be submitted using Retirement Online for all unreported service and salary from the date of …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… educational goals such as meeting standards in math or English or graduating from high school,” Crespo said. “Better … In addition, migrant students were less proficient in English and mathematics than other economically disadvantaged …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programDiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… have a great knowledge of many subjects, but they have much to learn about personal finance. Many states have … mortgages, student loans, credit card debt and more. But we should also be focusing on financial literacy for the next …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsState Comptroller DiNapoli Releases School District Audits
… the Board of Education did not adopt written policies to ensure that all overtime hours worked were pre-approved, … In addition, officials did not maintain documentation to justify compensatory time earned. New Rochelle City School … over network and financial application user accounts to prevent unauthorized use, access and/or loss. In addition …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsMental Health Education, Supports, and Services in Schools (Follow-Up)
… Objective To determine the extent of implementation of the five … serves approximately 907,000 students at approximately 1,600 elementary, middle, and high schools (excluding charter … benefit from additional mental-health supports does not get them.” To help confront the mental health crisis among …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-follow