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Richfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Hendrick Hudson Central School District - Financial Condition (2019M-24)
… their multiyear financial plan but their projections for operating surpluses may be unreasonable. Cost saving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… [read complete report here - pdf] Audit Objective Determine whether … officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized … longer needed and regularly review network user accounts for necessity. District officials generally agreed with our …
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)
… accounts were unneeded and included generic and former employee accounts. Sensitive IT control weaknesses were … use IT resources. Develop written procedures for managing system access. … Determine whether Hudson City School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Heuvelton Central School District – Procurement (2023M-55)
… [read complete report – pdf] Audit Objective Determine whether Heuvelton … the District’s procurement policy by seeking competition for the purchases of goods and services. As a result, they … and the procurement policy. Periodically use requests for proposals (RFPs) when seeking professional services and …
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)
… 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 audited 17 of 41 claims that included Greater Southern Tier Board of …
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)
… 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-157Overview – Information Technology Contingency Planning
… A backup is a copy of electronic information that is maintained for use if there is loss or damage to the original. 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 Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… New York State Comptroller Thomas P. DiNapoli testified today before … of the estimated $247.7 billion New York State Common Retirement Fund (Fund), the third largest public pension fund … Read written testimony: https://www.osc.state.ny.us/files/press/pdf/hfsc-written-testimony-2021.pdf … New …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionDiNapoli Releases August State Cash Report
… growth largely reflects increased collections from tax audits. Quarterly payments from both business and personal …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-releases-august-state-cash-reportState Agencies Bulletin No. 1313
… Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/14 or later Effective Date(s) Institution Paychecks dated … March 16, 2012, the Governor signed legislation creating Tier 6. This new tier applies to employees joining a retirement system after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesLaSalle School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the LaSalle School … services for students in grades 6 through 12. Pursuant to the State Education Law, providers such as LaSalle are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… that can be made in each area. New York City Department of Education (DoE): Compliance With State Arts Education … (SED) regulations. Auditors found that 46 to 64 percent of the students sampled did not meet one or more of the SED requirements. In a follow-up report, auditors …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… on openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are being spent. … DiNapoli. “New Yorkers in every corner of the state have a right to know how their taxpayer dollars are being spent.” … as school and fire districts going back to 2001; State Payments includes payments to vendors, municipalities school …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomXI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… is registered in the Statewide Vendor File and has a valid New York State Vendor ID. The Statewide Vendor File identifies a vendor by a New York State assigned ten-digit vendor number instead of … Overview of this Guide, for more information about New York State Vendors/Customers.) A vendor is registered in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsSUNY Bulletin No. SU-274
… Education Department and SUNY employees who are members of the ORP Background On March 16, 2012, the Governor signed … annual wage. Once a Tier 6 member has reached three years of membership, his or her contribution rate is based on … to change the Benefit Plan based on the agency’s review of the “two-year look back” salary. Public query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2012. Background Birch is a New York City-based not-for-profit organization authorized by … school year, Birch served about 1,103 students. The New York City Department of Education (DoE) refers students … requirements. Other Related Audits/Reports of Interest New York Center for Child Development, Inc.: Compliance With …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations … and (2) includes only items it has received and not paid for on a previous voucher. Business Units may encounter this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsState Agencies Bulletin No. 288
… Purpose To provide instructions for processing payroll deductions for … code. Cards, which have been modified, must be returned to the employee so they can complete a new card or authorize …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignOvertime Temporarily Excluded from Tier 6 Contribution Rates
… they should for the upcoming fiscal year. What You Need to Do View Notification to Access Summary Page View the … process, refer to the Summary Page How-To Guide . If You Do Not Have Overtime Earnings to Report For the system to … recalculate rates or issue refunds again. What You Need to Do Beginning April 1 Sign in to Retirement Online . Click …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-rates