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New Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Newfield Central School District - Information Technology (2019M-181)
… officials ensured District information technology (IT) assets and computerized data were safeguarded. Key … maintained proper asset inventory records and provided IT security awareness training for District employees. In addition, sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelCazenovia Central School District - Information Technology (2019M-46)
… to officials. Key Recommendations Provide employees with periodic cybersecurity awareness training. Adopt … and collected by the District. District officials agreed with our recommendations and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Hamburg Central School District - Continuing Education (2019M-11)
Determine whether the Districts continuing education cash receipts are properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Byram Hills Central School District - Fixed Assets (2019M-153)
… with values that exceed the established threshold have a tag affixed identifying them as District property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… paid for deceased enrollees from the health insurance provider. Establish adequate segregation of duties within the …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… These properties had annual agricultural exemption renewals but lacked periodic verification of reported farm …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Southold Union Free School District - Leave Accruals (2018M-113)
… a system to accurately record employee benefits and usage. Key Findings The system for tracking leave … Implement procedures for maintaining leave accrual records and ensure that accurate information is maintained and monitored. Provide oversight of duties performed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
… Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes and … (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling … followed GML and the District’s purchasing policy for competitive bidding for these purchases. Our audit did …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Frontier Central School District - Procurement of Professional Services (2018M-98)
… the District procured professional services in accordance with Board policies and applicable statutory requirements and … professional services. District officials generally agreed with our recommendation and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … claims paid during our audit period. We found that for the claims reviewed, procedures were followed and these claims were adequately documented, for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Urban Choice Charter School - Information Technology (2019M-240)
… School officials did not adopt IT policies or a disaster recovery plan. IT users were not provided with IT security … comprehensive IT policies and procedures and a disaster recovery plan. Provide IT users with IT security awareness …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Franklin County – Procurement (2016M-366)
… Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366DiNapoli: State Pension Fund Value $178.1 Billion
… Fund (Fund) earned a 0.19 percent return on investments in the state fiscal year that ended on March 31, 2016. The Fund’s performance mirrored results in the broader markets during a volatile year. The Fund has … return,” DiNapoli said. “We continue to have confidence in our asset allocation for the long term. Our investment …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli: 33 School Districts Reported in Fiscal Stress
… Statewide, there were 33 school districts designated in fiscal stress … New York’s school districts are in fiscal trouble. While there are a number of factors causing their fiscal stress, … Statewide there were 33 school districts designated in fiscal stress …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressComptroller DiNapoli Releases State Audits
… the unit violated Metro-North policy by not disclosing the referral of a relative who was hired in the Unit. In a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… Retirement Fund (Fund) reached a record estimated value of $183.5 billion as of the close of the state fiscal year on March 31, 2015. “The Fund … Common Retirement Fund reached a record estimated value of $1835 billion …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 … to increase accountability and transparency. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… to handle any market fluctuations. Our pensioners, members and beneficiaries can remain confident that their benefits are safe thanks to our prudent management and long-term perspective.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarter