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Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… complete report - pdf] Audit Objective Determine whether the Yorkshire-Pioneer Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended … Determine whether the YorkshirePioneer Central School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… issues that will occur for agencies who manually name their Project IDs. Using the federal grant number as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionJefferson Central School District – Fund Balances (2015M-236)
… Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with … for retirement contributions, compensated absences and unemployment insurance, with balances totaling $592,843, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… all federal funding, the phrase "programs subject to CMIA" is often used in practice to denote those larger programs … assistance program in a given State Fiscal Year (SFY) is recalculated annually by the CMIA consultant in accordance … million. For the 2023-24 SFY, New York’s CMIA threshold is $345,891,055 . If state disbursements, as recorded in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaBeacon City School District – Information Technology (2023M-143)
… Beacon City School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. Unnecessary enabled network user accounts are additional entry points into a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Employer Education Seminars
NYSLRS employers can schedule training seminars for benefit and reporting staff who work with NYSLRS as well as preretirement presentations for their members
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Company bylaws did not provide guidance for using debit and prepaid cash cards. Key Recommendations Examine bank statements and … a policy and procedures for members to follow when using debit and prepaid cash cards. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialColumbia-Greene Community College – Information Technology (2017M-213)
… adopt a breach notification policy. Five employees visited music streaming, social media and shopping websites which …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213CUNY Bulletin No. CU-367
… This bulletin explains the agency procedures for reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansRiverhead Central School District – Vendor Master File (2017M-139)
… The Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Dutchess County – Financial Condition (2013M-370)
… villages and two cities, and covers approximately 802 square miles. As of November 2013, the County had …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyBolton Fire District – Credit Cards (2017M-180)
… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180All My Children Day Care – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered the costs submitted by AMC to SED on its CFRs for the fiscal years ended June 30, … for the fiscal year ended June 30, 2014. About the Program AMC is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… that while not required by the district, more than 70% of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60% of the timecards (25 of 41) were incomplete as a result of …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-301
… apply the Prepaid Legal Service Benefit for the 2021 calendar year for employees with a status of Active or Paid … the deficiency will automatically be recovered through payroll deduction should the employee later return to the payroll. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate increases. Affected Employees CUNY employees … February 27, 2007 from Carmelo Batista, Jr. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), … This bulletin explain the agency procedures for reporting rate increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cuny