Search
State Comptroller DiNapoli Releases School District Audits
… were communicated confidentially to officials. Nyack Union Free School District – Network User Accounts (Rockland …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsAnnual Financial Report Filing Deadlines
… for all counties, cities, towns and villages. Class of Local Government Filing Deadline Extension to Filing … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population 5,000 - … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population < 5,000 Fire …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal … be charged for the employer portion of this adjustment in a future annual invoice. Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsOperational Advisory No. 9
… following schedule: CHECK TYPE CHECK TYPE DESCRIPTION DATE OF ESCHEATMENT A State Payments Including Vendor & Employee … . For more information regarding the escheatment of payroll checks, please see the Payroll Bulletin 2363.1 - Outreach and Escheatment of 2024 Uncashed NYS Payroll Checks . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees … and all five Board members), four employees or 27 percent of employees tested and the five Board members did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Yates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees … County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… – pdf] Audit Objective Determine whether Baldwin Union Free School District (District) employees and Board of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
… and Disruptive Incident Reporting System and Dignity for All Students Act incidents and found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentOperational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - Data Quality , the Office of the State Comptroller (OSC) has … transaction clean-up activities necessary to ensure SFS data complies with these standards on a quarterly basis. SFS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryAccounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations … checking account (“A” Warrant checks) if the State’s check printing facilities close due to an emergency. In such an event, the State will process check payments normally with the exception of two check …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… Central School District officials saved more than $800,000 in health insurance costs by switching carriers and offering … today by New York State Comptroller Thomas P. DiNapoli. “In a time of limited resources and increasingly tight … measures that benefit both taxpayers and employees.” In January 2013, school officials in Franklin assessed the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualSuffolk County Probation Department – Restitution Payments (S9-20-9)
… restitution orders. Some of this money was collected in the 1980’s. Officials did not establish adequate policies … not properly followed up on and/or recorded accurately. In addition, officials did not maintain a complete and … Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected payments … Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… District (District) officials ensured students received services in accordance with their individualized education … Findings Officials did not always ensure students received services in accordance with their IEPs and did not ensure … challenges impacted their ability to provide required services. Of the 2,683 required sessions, therapists …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andNorwich City School District – IT Asset Management (S9-22-18)
… establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 45 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 37 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Kings Park Central School District – IT Asset Management (S9-22-13)
… IT equipment was susceptible to damage from a water leak in a server room ceiling and officials did not adopt a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Specifically: Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14