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Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
audit school district Chenango Valley
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andSouthold Union Free School District - Leave Accruals (2018M-113)
… employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the … valued at $3,623. Key Recommendations Implement procedures for maintaining leave accrual records and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Westport Central School District – Internal Controls Over Payroll (2014M-013)
… the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, … for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Hudson City School District – Audit Follow-Up (2010M-142-F)
… is located in Columbia County. The District is governed by the Board of Education which comprises seven elected … was implemented. Two recommendations were not implemented. By not implementing the recommendations in the report, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fWaterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District officials performed proper criminal history background checks for the period July 1, 2014 through November 17, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and … purpose include: Gifts and donations to private entities in violation of the New York State Constitution, Article … should be documented or attached to the claim form. The official who initiated the purchase should document …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingOpinion 91-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … (GSA) contracts. General Municipal Law, §103 provides, in pertinent part, as follows: Except as otherwise expressly … the required security after advertisement for sealed bids in the manner provided by this section ... General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. … the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mOpinion 2000-4
… district is not prohibited from establishing, pursuant to a collective bargaining agreement, a termination pay … government employers hold down increases in the cost of pension benefits ( Incorporated Village of Lynbrook v PERB, … disability." In addition, this Office has expressed the view that the term "retired officers and employees," as used …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Rye City School District – Payroll (2024M-2)
Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rye-city-school-district-2024-2.pdfEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
audit, statewide, eldred, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/eldred-central-school-district-2023-S9-23-20.pdfLake Placid Central School District – Transportation State Aid (2023M-95)
audit, lake placid, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lake-placid-central-school-district-2023-95.pdfPine Bush Central School District – IT Asset Management (S9-22-21)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Newfield Central School District – IT Asset Management (S9-22-17)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17State Contract and Payment Actions in March
… Pleasant Valley, Dutchess County. Major Payments Approved Tax Refunds $1.3 billion for 1.3 million personal income tax refunds. $130 million for 15,000 corporate and other refunds. $5 million for 10,000 property tax credits. Department of Civil Service $121.9 million to …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchDiNapoli Announces State Contract and Payment Actions for February 2017
… improprieties. Cumulatively through February for calendar year 2017, DiNapoli's office has approved 2,957 contracts …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47State Comptroller DiNapoli Releases Municipal & School Audits
… and did not reconcile bank balances to the general ledger cash balances. As a result, there is a greater risk that …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… report - pdf ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus