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Central Square Central School District – Fund Balance (2022M-196)
… of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Hilton Central School District – Network Access Controls (2022M-200)
… – pdf] Audit Objective Determine whether Hilton Central School District (District) officials ensured network access … they have initiated corrective action. … audit hilton school network access controls …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Morris Central School District – Fund Balance Management (2023M-47)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… were not implemented. … audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fStamford Central School District – Fund Balance Management (2022M-199)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… The purchasing department did not prepare and distribute unique identification tags to be attached to capital assets … during our audit period. Key Recommendation Attach unique identification tags to all capital assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37DiNapoli Releases Fiscal Stress Scores for 17 Cities
… fiscal stress,” is “susceptible to fiscal stress” or has “no designation.” The city of Yonkers, designated as …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesThe Alcott School – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the Alcott School Alcott on its Consolidated Fiscal Report CFR were properly calculated adequately documented a
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualSchool of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines applicable to Procurement Card and …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesCost Reporting of Programs Operated by Gateway-Longview, Inc.
… determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), Office of Children and Family Services (OCFS), Office of Mental Health (OMH) and Department of Health (DOH) were …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incArea #12 – Information Technology Contingency Planning – Information Technology Governance
… include a power outage, software failure caused by a virus or malicious software, equipment destruction, inadvertent employee action or a natural disaster, such as a flood or fire. The plans, policies, procedures and technical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningDiNapoli Releases May State Cash Report
… of the 2016-17 state fiscal year, a decline of $480.1 million, or 3.8 percent, from the same period last year and … "However, lower than expected spending has offset the lost revenue. With recent concerns relating to the pace of … billion, which was $290.5 million higher than the latest projection and $1.8 billion lower than last May 31. To access …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli: Village Fiscal Stress Declines Again
… Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three … Dec. 31 fiscal year end date that are not included on this list. Their scores will be released later this year. Using … towns, 10 villages, and the majority of cities. For a list of villages in fiscal stress, visit: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againMama Program, LLC – Compliance With the Reimbursable Cost Manual
… These ineligible costs included $26,876 in personal service costs and $68,686 in other than personal service (OTPS) costs, as follows: $32,096 in unsupported OTPS … fees and $2,483 in legal fees; $26,876 in personal service costs for pension contributions that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… Establishing a separate position with the responsibility for auditing … may increase the effectiveness of this key control because a claims auditing official would be performing this function … as enumerated in record retention schedules. 3 Depending on the size and complexity of your local government or school …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… Fred Thiele, provides financial and budgetary flexibility to local governments and school districts by: extending the … years 2015 through 2021; providing additional options to spend or temporarily transfer moneys in reserve funds for … also created a COVID-19 Financial Survival Toolkit to help New York’s residents, government entities, nonprofits …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicOversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followState Comptroller DiNapoli Releases Audits
… the treasurer to adequately monitor operations, ensure bank reconciliations were properly prepared, retained and …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsMember & Retiree E-News Archive — 2024
… Make Sure You Receive Your 1099-R and Annual Statement Schedule a Change of Address with Retirement Online Go Paperless With … Working for a Public Employer While Receiving a NYSLRS Pension Benefit Retirees COLA is Coming at the End of …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024