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Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of billings can be … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140V.3.F Projects – V. Chart of Accounts (COA) Governance
… may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsMarlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Marcellus Central School District – Online Banking (2020M-66)
… in online banking received Internet security awareness training. Key Recommendations Update the online banking … in online banking receive Internet security awareness training. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Southside Academy Charter School - Enrollment and Billing (2019M-70)
… for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not … on billings for accuracy and verify that the correct resident district is being billed. Ensure that every enrolled … Refund money due to the SCSD and bill the appropriate resident districts for the errors made on billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… inventoried and safeguarded information technology (IT) equipment. Key Findings District officials did not always appropriately track, inventory and safeguard IT equipment.IT department staff did not maintain complete IT … District officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyLansing Fire District – Investment Program (2023M-62)
… written investment policy as required by New York State General Municipal Law Section 39. The District earned …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated … To determine whether the costs reported by The Arc Erie County New York on its …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualIT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… by an agency Finance Office employee with the authority to certify that the expense report is just, true and correct … and Transaction Preparation: Employees are required to certify on expense reports that the expenses are just, … by an agency Finance Office employee with the authority to certify that the expense report is just true and correct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been established for processing expenditures … State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document Preparation: … The VMU assigns Special Use Vendor IDs starting with 0 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal year ended June 30, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… confidentially to officials. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1VI.5 Project Budgets – VI. Budgets
… journals do not require the Division of Budget (DOB) or OSC approval and are posted to SFS after agency approval. … to transact against. Agencies can allocate amounts to one or many Child budgets to support greater control and detail, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the School for Language and Communication Development (SLCD) on its … The audit covered the expenses reported on SLCD’s CFR for the fiscal year ended June 30, 2015, and certain expenses reported on SLCD’s CFRs for the two fiscal years ended June 30, 2014. Background SLCD …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… During the 2014-15 school year, Bilingual served about 171 students in its SEIT program. In addition to the SEIT … in ineligible bonus payments; and $21,449 in non-allowable health insurance costs. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… today announced a new reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It is the fourth fee reduction since 2009 for Direct Plan account holders across the state. New York’s … than $524 million to help parents across the state pay for college this year,” said DiNapoli. “The latest reduction …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planAccrued Payments and Leave Credits Page Coming Soon – When Employees Retire
… accurate billing information for your employer location. What You Need to Do Complete Required Activities At least one person from each …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… The Cattaraugus County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … commercial, research and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community