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Mineola Union Free School District – Competitive Quotations (2015M-313)
… approximately $87.8 million. Key Findings The Board does not have written guidelines or procedures for seeking … to competitive bidding requirements. The purchasing agent does not ensure that quotes are obtained or purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Tonawanda City School District – Financial Management (2016M-370)
… for funding one-time expenditures, funding needed reserves or reducing District property taxes. Ensure that unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Pearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … million. Key Findings Written procedures were not in place to monitor and enforce compliance with the District’s … procurement policy when purchases were not subject to competitive bidding requirements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Accounts Payable Advisory No. 25
… Units should not enter confidential information in the invoice number, invoice description, and comments fields … SFS immediately at [email protected] and provide us with the control document number (e.g., voucher number), a description of the confidential information, and the field name(s) in which …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationRye Neck Union Free School District – Information Technology (2016M-280)
… The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (13 percent of the population),15 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetLoans – Divorce and Your Benefits
… is not prohibited from taking a loan from NYSLRS , unless the DRO on file specifically prohibits loans. If the member … with a share of the pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be … any other date before retirement. NYSLRS may not be able to provide an ex-spouse with their full equitable share of …
https://www.osc.ny.gov/retirement/members/divorce/loansCarle Place Union Free School District – Network User Account Controls (2022M-121)
… adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized access to … use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsFranklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices … located in Suffolk County and is governed by the Board of Trustees which consists of five elected members. The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… stipulated in the contractual agreement are received and pay only for those stipulated services. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… District. Ensure that all fields previously established on the IT asset inventory system are filled out to properly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsHerricks Union Free School District – Overtime (2019M-127)
… complete report - pdf] Audit Objective Determine whether District officials properly approved and monitored overtime … whose absences are preapproved to reduce overtime cost. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Hancock Central School District – School Lunch Operations (2015M-176)
… for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key Findings The District serves … by sales. The District’s productivity level for meals per labor hour (MPLH) is below industry averages. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
Sidney Central School District Expenditure Control and Student Achievement 2014M163
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentComptroller DiNapoli Statement on New Immigration Ban
… on New York's immigrant population. It found immigrants in New York state comprise 22 percent, or 4.4 million, of the state's population, well … In another report , DiNapoli found immigrants accounted for $257 billion in economic activity in New York City in …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banEast Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3State Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1978 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined