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State Agencies Bulletin No. 838
… Code, Part-time Percentage, Action Reason, Old Comp Rate, New Comp Rate and Increment Code. Questions Questions about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… appropriate documentation prior to payment. Consult with legal counsel to address the apparent inconsistencies with … ethics policy and the application of General Municipal Law requirements. Ensure that Board policy is followed regarding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Farmingdale Union Free School District – Payroll (2024M-22)
… payments were necessary and properly supported. As a result, there is a significant risk that employees may have … overtime separate from other payroll expenditures. As a result, District officials did not have adequate information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s … are authorized to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in … Form”). The Guidelines summarize the process and criteria for the State Comptroller's review of the terms and …
https://www.osc.ny.gov/debt/approvalsNorth Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for … did not adequately monitor and safeguard fuel and E-Z Pass tags, these assets could have been misused, lost and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Garden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured that disbursements were supported and approved. Key Findings The Board and former Supervisor did not ensure that disbursements were … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor ensured that disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, Establish controls to address the lack of … also was paid $34,988 without support or approval over a two-year period for overtime ($32,462) and unused leave …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and … Determine whether the City of Salamanca City Comptroller Comptroller completed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Brocton Central School District – Claims Audit (2023M-15)
… Claims were not properly audited before payment. As a result, there was an increased risk that improper or … action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which … network user accounts are additional entry points into a network and, if accessed by attackers, could be used to … the District has an increased risk that it could suffer a serious interruption to operations since the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… complete report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget … ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… to officials, we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. Unneeded … entry points for someone to inappropriately access the School’s network. Three network user accounts had … user accounts unnecessarily had full access, including the ability to delete transactions. This provided the ability …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialPelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedState Comptroller DiNapoli Releases School District Audits
… inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsFishers Fire District – Financial Condition (2021M-128)
… and did not adopt realistic budgets from 2018 through 2021. The Board gave taxpayers the impression the District … and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128