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Saratoga Springs City School District – Procurement (2023M-25)
… – pdf] Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key … requirements when procuring four (13 percent) purchase or public works contracts totaling $36,783 (we reviewed 30 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Whitesboro Central School District – Separation Payments (2020M-146)
… - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School District (District) … agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and accurately calculated. However, we question payments to three employees totaling $108,963. District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… - pdf ] Audit Objective Determine whether Westhampton Beach Union Free School District’s (District’s) clubs … Determine whether Westhampton Beach Union Free School Districts Districts clubs properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Orchard Park Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Comptroller DiNapoli Releases School District Audits
… IT control weaknesses were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Real Property Tax Cap - School Districts
… Tax Cap Reporting for School Districts Webinar On Demand This webinars provide a general overview of the Property Tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsResponsibility for IT Internal Controls – Information Technology Governance
… assurance that operations are functioning as intended. In general, properly designed and implemented controls reduce … governing boards fulfill their oversight responsibilities is by asking questions related to controls over IT systems … asking questions concerning IT internal controls. However, a governing board has responsibility for the oversight of the …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Mama Program, LLC (Mama Program) on its Consolidated Fiscal Reports (CFRs) … To determine whether the costs reported by Mama Program LLC on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when … contract, the awarding agency should add the payment terms to the contract’s PO defaults in the Statewide Financial … (SFS). Please note: Although agencies are encouraged to request early pay discounts whenever feasible, they should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, DiNapoli … were understated. “Given federal funding uncertainty, New York City must plan defensively and be clear about the … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. District officials did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsOnTECH Charter High School - Information Technology (2023M-71)
… OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured … and data containing personal, private and sensitive information (PPSI), may be exposed, damaged or lost. Key … OnTECH Charter High School School officials ensured information technology IT systems were adequately secured and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … a half million dollars was paid to IT service providers. In addition, because officials did not develop a written IT … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsGeneseo Central School District – IT Asset Management (S9-22-11)
… costing $2,281 and one without a cost recorded) and one printer (no cost recorded) were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… IT contingency plan. District officials agreed with our findings and indicated they are initiating …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationBrentwood Union Free School District – Information Technology (2023M-83)
… network user accounts, providing network users with information technology (IT) security awareness training and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… complete report – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured … Determine whether Fairview Fire District District officials ensured employees …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96State Comptroller DiNapoli Releases School District Audits
… and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-123
… SK, SD and 87 Unrepresented employees in Bargaining Units CT, 86 and 88 Background Chapter 587 of the Laws of 2007 … DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, 86, 88 Employees may receive only one (1) Bonus Payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employees