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Tuckahoe Common School District - Purchasing (2018M-228)

… sought competition for its professional service providers and for purchases that were under the bidding threshold, and whether professionals were paid in accordance with … 10 professional service providers paid a total of $422,677 and found the District did not seek competition for eight …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

Hoosic Valley Central School District - Financial Management (2018M-238)

… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

State Comptroller DiNapoli Releases Municipal Audits

… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

Cortland County - Claims Audit and Check Printing (2018M-247)

… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did … for auditing claims by establishing the office of county auditor or the office of county comptroller, in … to job duties. The Treasurer should: Control his signature when it is applied to prepared checks. Discontinue assigning …

https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247

CUNY Bulletin No. CU-191

… Code UA6 and the payment amount will be displayed on the payroll register. The earnings description "Uniform Allowance CUNY" and the amount will appear on the paycheck stub or … University Manager of Payroll Systems and Operations at CUNY Central Office. Attachment - Uniform Allowance for CUNY …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-191-december-2003-uniform-allowance-payment-cuny-titles

Heuvelton Central School District – Procurement (2023M-55)

… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … that the District is procuring goods and services in the most prudent and economical manner. Officials: Could …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. … school BayportBlue Point …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Mount Morris Central School District – Claims Auditor (2022M-131)

… School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did … had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor inappropriately …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131

Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)

… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (11 percent of the population), …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9

Caribbean Heritage Month Celebration

… recognize Caribbean Americans who contribute greatly to New York State. The live stream has ended, but you can watch a replay …

https://www.osc.ny.gov/caribbean-heritage-month-2022

Bradford Central School District – Claims Auditor (2022M-157)

… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157

Hudson City School District – Information Technology (2020M-157)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157

Richfield Springs Central School District - Fixed Assets (2019M-140)

… and reported to the Board according to policy. District officials agreed with our findings and indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over 30 percent to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

Northern Adirondack Central School District – Financial Condition (2020M-51)

… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Changing Employers – Membership and Enrollment

… employees in this situation contact us before accepting the new position to be sure they understand the consequences to their NYSLRS membership For example, ERS …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employers

State Comptroller DiNapoli Releases Municipal Audits

… Auditors identified several funds that are not balanced or are not reasonable. The city’s tax levy of $6,047,472 also …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

Islip 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-3