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Mexico Academy Central School District – Procurement (2023M-75)
… Academy Central School District (District) officials used a competitive process to procure goods and services not … District officials did not always seek competition when purchasing goods and services as required by the … not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Somers Central School District – User Accounts and Software Updates (2021M-153)
… officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish adequate controls over user accounts and software updates to help prevent against unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mCorning City School District – Claims Auditing (2023M-105)
… the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited 43 claims … credit card charges totaling $28,555 did not include a conference request pre-approval form or other supporting … supporting documentation such as invoices, receipts and conference approval forms. Ensure all claims for GST BOCES …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … officials did not conduct online banking transactions in the most secure manner through a wired connection. Key … to sign checks and authorize electronic/wire transfers in the Treasurer’s absence. Conduct online banking using a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Superintendent and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsLake Pleasant Central School District - School District Website (S9-19-36)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Haldane Central School District - School District Website (S9-19-32)
… ] Audit Objective Determine whether the Haldane Central School District (District) used its resources to maintain a website … corrective action. … Determine whether the Haldane Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… - pdf] Audit Objective Determine whether the York Central School District (District) used its resources to maintain a website … corrective action. … Determine whether the York Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Gates-Chili Central School District - Financial Management (2019M-53)
… and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local Development …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationAlexandria Central School District – Financial Condition Management (2020M-109)
… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mAccounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals certifying/approving vouchers … Database. To support these designations the Business unit must maintain, at a minimum, the original signatures of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 … disbursements reviewed totaling $154,080). Paid $11,630 in unnecessary payments, including excess tree purchases, …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Benefits
… competitive salaries and benefits, and opportunities for advancement, continuing education and professional … to opt-out of their insurance coverage in exchange for an incentive payment. Productivity Enhancement Program … for a credit to be applied toward their health insurance premiums on a bi-weekly basis. Paid time off (for …
https://www.osc.ny.gov/jobs/benefitsCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 588 claims totaling $3.1 million were not audited by the claims auditor. 21 Erie 1 Board of Cooperative … totaling $173,591 were audited and approved for payment by the claims auditor even though identified discrepancies, … Ensure all claims are audited and approved by the claims auditor prior to payment, and that BOCES claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose … Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The … in a timely manner. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Comptroller DiNapoli Statement on the Enacted Budget
… picture and risks to federal aid. "Still, there are areas of concern. As in past years, the budget negotiation process … be spent. My office will provide a more detailed analysis of the enacted budget in the coming weeks." … The Governor …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetBellmore-Merrick Central High School District – Payroll (2023M-87)
audit bellmoremerrick school
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Fire Protection Contracts
… Signed into law on September 12, 2017 as Chapter 294 of the Laws of 2017 – A.7089 (Magnarelli) / S.5785 (Marchione) – …
https://www.osc.ny.gov/legislation/fire-protection-contracts