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Pine Bush Central School District – IT Asset Management (S9-22-21)
… to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of approximately $1,300, of the initial 40 IT assets could not be physically located …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Mechanicville City School District – IT Asset Management (S9-22-16)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Saranac Central School District – Student State Aid (2023M-91)
… in 10-month public and summer placements. As a result, as of April 30, 2023, the District will not benefit from $28,832 … claimed and had not claimed an additional $224,976 in aid, of which $195,844 would have already been received if claimed … eligible special education students. Provide oversight of the officials who prepared and submitted State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Chittenango Central School District – Information Technology (2023M-155)
… user account access or develop an IT contingency plan. As a result, the District’s IT system and its personal, private … users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… during the 21-month audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. … policies. District officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimePersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Lansing Central School District – Procurement (2021M-213)
… [read complete report - pdf] Audit Objective Determine whether Lansing Central School … goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… Funding Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in … Key Findings Corporation officials did not award all funds from the Program in accordance with established … County Funding Corporation Corporation officials awarded funds from the Millennium revolving loan program Program in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingState Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Village of Red Hook – Information Technology (Dutchess County) Officials did not adequately secure and protect the village’s information technology (IT) systems against unauthorized use, access and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Rockville Centre Union Free School District - School District Website (S9-19-28)
… Determine whether the Rockville Centre Union Free School District District used its resources to maintain a website …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Erie County Probation Department – Restitution Payments (S9-20-11)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. 10 of the 30 … for the source of the funds that could potentially be used to pay unsatisfied restitution orders. In addition, officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Rome City School District – Multiyear Planning (2021M-144)
… complete report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established … Determine whether Rome City School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … more than $3,500 in club fundraising activities until our audit began, which was more than six months after the … within a timely manner. District officials agreed with our recommendations and indicated that they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Operational Advisory No. 12
… in the Statewide Financial System (SFS) and guidance on date determinations effective June 19, 2014 Guidance : The … updated due to references to Liability and/or Accounting Date: Chapter VII, Section 9.A - Fringe Benefit and Indirect … XII, Section 5.G - Entering the Appropriate Accounting Date Chapter XII, Section 6.C - Paying Prompt Contract …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesChallenging a Determination – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… you must retire directly from public employment or within a year after separating from service. The additional credit is determined by dividing the total unused, unpaid sick leave … your Member Annual Statement to determine if this benefit is available to you. Credit for your unused sick leave at …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… you must retire directly from public employment or within a year after separating from service. The additional credit is determined by dividing the total unused, unpaid sick leave … your Member Annual Statement to determine if this benefit is available to you. Credit for your unused sick leave at …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… you must retire directly from public employment or within a year after separating from service. The additional credit is determined by dividing the total unused, unpaid sick leave … your Member Annual Statement to determine if this benefit is available to you. Credit for your unused sick leave at …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jXI.11.E Retainage – XI. Procurement and Contract Management
… - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is … order associated to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainage