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Chittenango Central School District – Information Technology (2023M-155)

… Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, … to officials, we determined: Eighty-nine (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 percent) reviewed on 12 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… an annual report. The Treasurer did not accurately record 86 transactions (23 percent) totaling $33,280, provide … and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and approved …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Saranac Central School District – Student State Aid (2023M-91)

… District (District) officials properly claimed State aid for special education students who received services in … Findings District officials did not properly claim State aid for special education students who received services in … 2023, the District will not benefit from $28,832 in State aid that was not claimed and had not claimed an additional …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime. … 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… [read complete report – pdf] Audit Objective Determine whether Persistence … purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)

… established Program limits. Establish written policies to address default enforcement mechanisms and oversight of …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolving

Erie County Probation Department – Restitution Payments (S9-20-11)

… report - pdf ] Audit Objective Determine whether the Erie County (County) Probation Department (Department) … Determine whether the Erie County County Probation Department Department officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Rome City School District – Multiyear Planning (2021M-144)

… established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed to develop the plans, additional information and analysis is needed. For …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Central Valley Central School District – IT Asset Management (S9-22-7)

… to confirm they were inventoried. We found 8 percent of the sampled assets were not properly accounted for. … Two Chromebooks with a combined estimated cost of $430 based on recent purchases could not be located. One … laptops, one costing $510 and one with an estimated cost of $600, were not inventoried. In addition, annual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7

Pine Bush Central School District – IT Asset Management (S9-22-21)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 7 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Mechanicville City School District – IT Asset Management (S9-22-16)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Lansing Central School District – Procurement (2021M-213)

… for goods and services to State contracts and contracts bid by other governments. District officials generally agreed … our findings and recommendations and indicated they will take corrective action. Appendix B includes our comment on an …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1

Rockville Centre Union Free School District - School District Website (S9-19-28)

… Officials did not prepare a multiyear financial plan. Posting a prepared plan further enhances the transparency of … and all external CAPs. Should enhance transparency by: Posting budget-to-actual results, all original budget … CAP in a location easy to access. Preparing and posting a multiyear financial plan to help residents see the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19

Enrolling Members – Membership and Enrollment

… more than one participating employer. Even if a member only works part-time, if he or she is already a member of … they are guaranteed a date of membership for that day. The only exception is if the employee does not work regular …

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

Ending Your Membership – Article 14 Benefits

… employment means paid service as an officer or employee of an employer that participates in the New York State and Local Retirement System; Have less than ten years of service credit, leave public employment for at least 15 …

https://www.osc.ny.gov/retirement/publications/1644/ending-your-membership

Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)

… Objective Determine whether employee leave accrual records are accurate and leave requests are adequately approved. Key Findings While leave accrual … written procedures to ensure that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual records are accurate and leave requests are adequately approved …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264