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Island Trees Union Free School District - School District Website (S9-19-34)
… complete report - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsSaugerties Central School District – IT Asset Management (S9-22-05)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 30 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a … totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… Officials did not maintain IT asset inventory records and, as a result, were unable to conduct necessary physical … in a classroom and did not track or monitor who accessed the equipment. We also observed obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Brocton Central School District – Claims Audit (2023M-15)
… (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 … example: All 100 claims were paid without documentation to demonstrate that claims complied with the District’s … were received. Key Recommendations Update written policies to define the claims auditor’s duties and provide this …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Chatham Central School District – Financial Management (2023M-11)
… complete report – pdf] Audit Objective Determine whether the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … not needed. Maintain reserves at reasonable levels. Except as specified in Appendix A, District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Garden City Union Free School District – IT Asset Management (2023M-161)
… District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or safeguard IT assets. As a result, … not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not conducted, and IT …
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)
… program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over … at two financial institutions, which had an average of $13.4 million available for investing. Had officials … Annually review and re-adopt the investment policy as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the … audit school burnt hillsballston lake …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planState Comptroller DiNapoli Releases School District Audits
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsReal Property Tax Cap - Local Governments
… Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked Questions for … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsDiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program Direct Plan will be … it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college … Beginning in September fees in New Yorks 529 College Savings Program …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, … SED for a portion of its payments to HeartShare. For the three fiscal years ended June 30, 2014, HeartShare reported approximately $38 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused primarily on expenses claimed on Manual … of Education refers students to Manual Therapy and pays for its services using rates established by SED. The … not eligible for reimbursement, including $16,477 in non-audit services, $7,228 in incorrectly allocated compensation, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Hebrew Institute for the Deaf and Exceptional Children (Hebrew Institute) on its … To determine whether the costs reported by the Hebrew Institute for the Deaf and Exceptional Children …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… (SCIS) programs to disabled children between the ages of three and five years. During the 2012-13 school year, … Point served 942 students. The New York City Department of Education (DoE) refers students to Starting Point based on clinical evaluations and pays for their services using rates established by SED. The rates are based on the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … that Just Kids reports to SED on its annual CFRs. The State in turn reimburses the counties 59.5 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manual