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Northern Adirondack Central School District – Leave Accruals (2020M-50)
… accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave records maintained … to. Update accrual balances to reflect Board-approved contracts. Discuss overpayments with the District’s legal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Newcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Schodack Central School District - Extra-Classroom Activities (2019M-85)
… were properly accounted for. Key Findings The faculty auditor does not review ECA records to ensure compliance with … treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the faculty … for deposit. Ensure that student treasurers maintain accounting records showing all collections, disbursements and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Bedford Central School District - Information Technology (2018M-164)
… Determine whether controls over information technology (IT) were properly designed and operating effectively. Key Findings Access to the District’s financial application was not properly … Ensure that user access to the financial application is properly segregated. Limit online banking access to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department … adopt and implement written policies and procedures to control and monitor the Department’s financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mBronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Medina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Participation in the Program – Contribution Stabilization Program
… the normal rate (not the graded rate) in fiscal year 2025 (for your bill that will be due in February 2025). Beginning with that invoice and going forward, you …
https://www.osc.ny.gov/retirement/employers/csp/participation-programNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… and Exchange Commission Staff's determination that it was unable to agree with Amazon Inc.’s request to keep the … show they are doing more than just talking the talk when it comes to taking a stand against systemic racism. An … addressing racial injustice in its workplace, in the wages it pays and in the products it sells, will help ensure the …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… and association with a customer contract. NYF_AGY_PC_PROJ_UPLOAD Project Spreadsheet Upload Provides the user with access to upload project spreadsheet data into SFS None …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Granville Central School District – Medicaid Reimbursements (2021M-90)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… 2020 projections and our audit work do not factor in the pandemic’s financial effects. Officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionBroadalbin-Perth Central School District – Cash Management (2020M-65)
… Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not … program. As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest rate quotes or prepare cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by … agreements and correctly calculated. Key Findings Health insurance buyouts may have saved taxpayers approximately … audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
Determine whether Company officials ensured that financial activity was properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… generated operating surpluses each year, which resulted in appropriated fund balance not being used and total fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… whether Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … District purposes. Key Findings Of the 279 credit card purchases made during our audit period, 80 totaling … prior to the trip. Key Recommendations Ensure that credit card charges are adequately supported and necessary. Seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27