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Contract Advisory No. 24
… for Procurement Contract Purchases Guidance: As referenced in the Guide to Financial Operations (GFO), Chapter XI, … Contract Purchases , provides sample language to include in contracts to encourage Early Pay Discounts throughout a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
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
… in the United States. The U.S. has attracted many people from the Caribbean who have excelled as scholars, teachers, …
https://www.osc.ny.gov/caribbean-heritage-month-2022Islip Fire District – Capital Assets (2020M-3)
… generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Northern Adirondack Central School District – Financial Condition (2020M-51)
… in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance … 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 adopted a multiyear financial …
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
… the consequences to their NYSLRS membership For example, ERS sheriff or correction officer service is generally not … or 25-year retirement plan but makes them eligible to join ERS under a regular retirement plan, they can join ERS and …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersState Comptroller DiNapoli Releases Municipal Audits
… excess of the tax levy limit. Find out how your government money is spent at Open Book New York . Track municipal … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsRichfield Springs Central School District - Fixed Assets (2019M-140)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies were not comprehensive or being … unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userHudson City School District – Information Technology (2020M-157)
… use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found questionable Internet use on four of six computers tested. Disable 123 of the 462 enabled network accounts we examined. These 123 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant … in Columbia County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Shenendehowa Central School District – Longevity Payments (2023M-165)
… Key Recommendations Establish written procedures to ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure CBAs include language for … and have initiated, or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Heuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Mount Morris Central School District – Claims Auditor (2022M-131)
… take corrective action. Appendix B includes our comments on the District’s response. … Determine whether the Mount …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Bradford Central School District – Claims Auditor (2022M-157)
… Audit Objective Determine whether the Bradford Central School District (District) claims auditor performed a proper … action. … Determine whether the Bradford Central School District District claims auditor performed a proper …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Overview – Information Technology Contingency Planning
… A backup is a copy of electronic information that is maintained for use if there … Establishing backup procedures is a necessary part of IT contingency planning and often critical for restoring …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… falsified records to make it look like she worked more hours than she actually did and effectively stole from local … timesheets to make it appear she worked more than 25 hours per week which was the minimum needed to accrue … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payComptroller DiNapoli Releases Municipal Audits
… Auditors did not find any significant errors in how cash receipts and disbursements were recorded and … withdraw funds for payroll and processing fees. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… Committee on Financial Services Subcommittee on Diversity and Inclusion. The hearing, titled “By the Numbers: How … companies are better positioned to drive long-term value for shareholders. By not addressing diversity and inclusion, … traded corporations and their top executives accountable for their diversity, equity and inclusion policies and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… covered the expenses reported on Leake and Watts’ CFR for the fiscal year ended June 30, 2015. Background Leake and … changed its name to Rising Ground) is an SED-approved, not-for-profit special education provider located in Westchester … three and five years of age. Leake and Watts is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manual