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Bradford Central School District – Claims Auditor (2022M-157)
… a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Heuvelton Central School District – Procurement (2023M-55)
… requirements. Key Findings District officials did not always comply with statutory requirements and the … of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and … from 10 vendors totaling $310,212. They also did not have written agreements with four of these vendors. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps. The District’s contracted bandwidth … the District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Caribbean Heritage Month Celebration
… Caribbean American Heritage Month celebration in honor of the rich and diverse history and culture of the Caribbean, and recognize Caribbean Americans who … Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist …
https://www.osc.ny.gov/caribbean-heritage-month-2022Islip Fire District – Capital Assets (2020M-3)
… adequately monitored or safeguarded. Key Recommendations The Board should: Adopt a comprehensive capital asset policy or written procedures that set forth the duties, records and control procedures to safeguard …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Richfield Springs Central School District - Fixed Assets (2019M-140)
… lacked detailed supporting documentation including either sale records or Board approval. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Hendrick Hudson Central School District - Financial Condition (2019M-24)
… Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over … services of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Hudson City School District – Information Technology (2020M-157)
… and District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy … (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Northern Adirondack Central School District – Financial Condition (2020M-51)
… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Changing Employers – Membership and Enrollment
… any employees in this situation contact us before accepting the new position to be sure they understand the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersState Comptroller DiNapoli Releases Municipal Audits
… by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption and, as such, was authorized to adopt a budget that included a levy in excess of the tax …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsShenendehowa Central School District – Longevity Payments (2023M-165)
… As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Mount Morris Central School District – Claims Auditor (2022M-131)
… We reviewed 89 claims totaling approximately $5.3 million and found 86 claims did not contain adequate documentation … supporting documentation, such as approved quotes, bids and contracts. Properly audit all claims that include GST … officials generally agreed with our recommendations and indicated they will take corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Cortland County - Claims Audit and Check Printing (2018M-247)
… apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: Audit …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Hoosic Valley Central School District - Financial Management (2018M-238)
… which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 through 2017-18. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bolton Central School District - Fund Balance Management (2018M-249)
… or 29 percent of 2018-19 appropriations, exceeding the 4 percent statutory limit by almost 25 percentage points. … Annual budgets overestimated appropriations by more than $4.1 million or by almost 13 percent from 2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249State Comptroller DiNapoli Releases Municipal Audits
… in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did not … not review the exemptions granted by previous assessors to ensure the exemptions had the necessary supporting …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTuckahoe Common School District - Purchasing (2018M-228)
… the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We … services exceed the Board-approved compensation in written agreements or Board resolutions. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228State Agencies Bulletin No. 980
… has been rescinded. OSC will issue further clarification on the future salary treatment of PEF employees, as more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employees