Search
Cost-Saving Ideas: School District Auditing – External Auditor
… changing the audit firm to ensure independence and fresh prospective. (We encourage, but don’t require, audit …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorResources for Local Officials
… and Bulletins Accounting and Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… established adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. … establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. … Disable 60 of the District’s enabled nonstudent network accounts (11 percent) that were not needed. Twenty-two of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… Objective Determine whether Kiryas Joel Village Union Free School District (District) officials secured user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andFine Fire District – Board Oversight (2023M-81)
… increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic … documents (AUDs) were filed. Conduct an annual audit of the Secretary-Treasurer’s accounting records. Hold … 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… information required by District policy. The Board should use the information in the annual report prepared by the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … Company officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… with Mayor Byron Brown on March 16 to urge people to claim their lost money. Over $88 million still remains available for residents to claim. "I thank Mayor Brown for partnering with my office to … office has prioritized making it easy for New Yorkers to claim what is rightfully theirs and partnering with local …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsIX.6.F Agency Draw Procedures – IX. Federal Grants
… and requirements on the reimbursement of their grants. This will be taken into consideration when determining …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIII.7 Data Quality – III. Statewide Financial System (SFS)
… deleted. Any Purchase Order transaction with a remaining balance less than $500 and less than five percent of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… $176,793 in compensation related to excess staffing of teacher aides/assistants; $1,765 in over-allocated and/or …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… 2013 through June 30, 2014, Variety provided certain rate-based preschool special education services (Preschool Special Class … through rates set by SED. These reimbursement rates are based on financial information, including costs, that Variety …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED) guidelines, including the … the fiscal year ended June 30, 2014. Background LFH, a not-for-profit organization located in Springville, New … in three counties in western New York. The counties that use LFH’s special education services pay tuition to LFH …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… year, RCN provided Preschool Special Education Itinerant Teacher (SEIT) services and Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest Rochester Childfirst Network: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… of age. Racker is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial information, including costs, … on Racker’s CFR and to Racker’s tuition reimbursement rates. Make necessary changes to ensure proper calculation of …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on school year financial … reports to SED on its annual CFRs. To be eligible for reimbursement, reported costs must be reasonable, necessary, … reported on Kelberman’s CFRs and to Kelberman’s tuition reimbursement rates. Remind Kelberman officials of the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The … rates. Remind Kinderwise officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1748
… be posted on the PayServ Bulletin Board as well as the OSC website. Agency Actions Agencies must ensure that any … June 20, 2019 to be used in PayServ for the Institution check dated July 3, 2019. If the chartfield string is lapsing … string effective the beginning of the pay period for the check dates listed above. Examples of these dates are as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-events