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Freeport Union Free School District – IT Asset Management (S9-22-10)
… pdf] Audit Objective Determine whether Freeport Union Free School District (District) officials appropriately tracked, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and four without recorded costs) were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Newfield Central School District – IT Asset Management (S9-22-17)
… assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could … Ten assets, including three interactive displays, two laptops, two iPads, two Chromebooks and one 3D printer with a total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementEast Aurora Union Free School District - Procurement (2023M-125)
… Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… all ECA clubs had student ledgers. The Board's ECA fund policy had not been updated and was inadequate because it did not provide specific guidance for financial management and recordkeeping. The ECA fund had apparently unaccounted-for cash totaling $3,563. Key Recommendations Deposit all cash …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost … also contained one or more of the following exceptions: For all 90 capital assets reviewed, certain key information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryDiNapoli: School District Tax Levy Cap at 2%
… the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the fourth year in a row, the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentState Agencies Bulletin No. 1527
… day suspense period, and/or have not completed seven years of NYS service as a TIAA member. Active TIAA ORP participants … have a preceding row(s) with a status of Terminated will need to have new dates calculated. To identify those … the same for each record. Inconsistent election dates will need to be corrected by the agency. Open the Retirement Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1527-calculating-correct-projected-366-day-completion-date-andor-projected-7State Agencies Bulletin No. 1586
… may require updates for SFS lapsing Overview Certain chart of accounts strings in SFS that are attached to position … for use in PayServ. OSC has provided a spreadsheet of all current position pools associated with a chart of accounts string that is scheduled to lapse on 09/15/2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1586-sfs-chartfield-strings-payserv-09152017-09292017-lapse-datesState Agencies Bulletin No. 755
… and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with … card obtained from the employee, the agency must enter the correct information into the Personal Data page as soon as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/755-verification-social-security-numbers-and-names-2007-w-2-reportingState Agencies Bulletin No. 818
… and collaborative efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with Social Security Administration (SSA) … letter and any responses from the employee for four (4) calendar years. If the Social Security information reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
Former Tupper Lake Volunteer Fire Department VFD Treasurer Timothy J Brown pleaded guilty to grand larceny and agreed to repay the $30000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… P. DiNapoli urged New Yorkers to read the fine print on gift cards this holiday season for details about fees and … year of purchase to avoid inactivity fees. While some gift card sellers have done away with inactivity fees, consumers …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonSelected Travel Expenses
… whether the Metropolitan Transportation Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, such as … than if the patient was simply discharged home from the hospital. Key Findings The audit identified 2,808 managed …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-discharges