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Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… public work contract vendors totaling $27,319 in 2016-17. The Board did not appoint an independent claims auditor. Key … with statutory requirements and District policy. Ensure the required quotes for goods and services are obtained and … Appoint a claims auditor who is independent of the purchasing process in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… who use IT resources. Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that leave records are accurately maintained and up-to-date. Address the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … collections. District officials disagreed with several of our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. For example, The … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77State Comptroller Thomas P. DiNapoli Releases School District Audit
… in operations. District officials should have disabled 17 of the 113 network user accounts auditors examined. The 17 … officials should have also revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It is the fourth fee reduction … valued at more than $16 billion. “New York’s 529 College Savings Program has provided more than $524 million to help … Plan is the largest direct sold 529 plan in the United States. The latest reduction, from 0.17 percent to 0.16 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… follow these processes whether the expense report results in (i) a reimbursement to the employee, (ii) no reimbursement … to pay. To meet this requirement, employees may, in either the SFS or an agency’s internal finance/travel … report. Review the information that a proxy has entered in an expense report, adjust expenses as necessary, and then …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated Fiscal … To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Kids Unlimited PT OT SLP PLLC on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Bilingual Care Inc on its Consolidated Fiscal Reports were reasonable necessary directly
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… and Wyoming County) The board and district officials did not adopt realistic budgets and effectively manage fund … reserves. The board’s actions to manage fund balance were not transparent and made it appear that the district needed … limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 deposits …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… for managing and monitoring nonstudent network user account access. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andLyncourt Union Free School District – Information Technology (2020M-121)
… in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user … former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Wyoming Central School District – Professional Services (2020M-152)
… District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as required by the District’s procurement policy. The remaining three professional … $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Central Square Central School District - School District Website (S9-19-29)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Saranac Central School District - School District Website (S9-19-30)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… officials procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District … transportation contracts were procured and monitored in the best interest of taxpayers. District officials did … Monitor District fuel credit card purchases resulting in 155 charges totaling $16,258 that did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 million. … budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionOswego City School District - Separation Payments (2021M-194)
… calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made separation … officials provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194