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Watervliet City School District – Information Technology (2021M-34)
… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34State Comptroller DiNapoli Releases School Audits
… and the Plainview-Old Bethpage Central School District . "In an era of limited resources and increased accountability, … an acceptable computer use policy and web filters were in place, district officials did not monitor for inappropriate … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… transportation aid. As a result, the district was at risk of losing aid totaling $391,494. However, once … bill tuition for nonresident foster care students enrolled at the district. As a result, as of June 30, 2023, officials …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Examination of Superstorm Sandy Expenses
… $229,000 for 637 lights, $73,000 for 1,000 heaters, and at least $260,000 for 246 generators. We have reasonable …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… payment options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount payable during your lifetime, with nothing payable to … selection up to 30 days after your disability application is approved, or up to 30 days after your retirement date, …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board … and reports, and the Board could improve its oversight of financial operations. The Supervisor did not: Ensure …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Jamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … and overpaid one employee $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and sensitive (PPSI) information. As a result, there is an increased risk of unauthorized access to the network …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Frontier Central School District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union Free School …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… officials ensured network and financial software access controls were adequate to protect District information … did not ensure that network and financial software access controls were adequate to protect District IT systems and data from unauthorized access or loss. Sensitive network and financial software …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… revenue deposit or appropriated expenditures of the funds involved. An appropriated transfer moves monies from … must use account codes 60810 “Operating Transfers to Other Funds” in the sending (debit) journal entry chartstring and 36310 “Transfers from Other Funds” in the receiving (credit) journal entry chartstring. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… New York State Health Insurance Program: Payments Made to Hudson Valley Hospital Center (2009-S-99) New York State Health Insurance Program: Payments to John T. Mather Memorial Hospital (2010-S-51) … To determine …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsAccounting for the State TAx Relief (STAR) Program
Accounting for the State TAx Relief (STAR) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/star.pdfHolland Patent Central School District – Fuel Inventory (2023M-141)
… fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts were not needed … and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a control system that safeguards the District’s fuel from …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mAvailable Options – Regional State Park Police Plan
… 50 percent of your COLA. Learn more about COLA. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… The purpose of our audit was to review the District’s employee compensation and benefits transactions with the aid … Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefits