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Willsboro Central School District – Student State Aid (2023M-119)
… pdf] Audit Objective Determine whether Willsboro Central School District (District) officials properly claimed State … corrective action. … Determine whether Willsboro Central School District District officials properly claimed State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Farmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … events, without written preapproval. Did not budget for overtime separate from other payroll expenditures. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Saratoga Springs City School District – Procurement (2023M-25)
… Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and services … issues raised in the District’s response letter. … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25East Quogue Union Free School District – IT Asset Management (S9-22-8)
… percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Randolph Central School District – IT Asset Management (S9-22-22)
… 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 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Horseheads Central School District – Network Access Controls (2021M-127)
… 2019-20 fiscal year for IT services but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be … awareness training. District officials partially agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Jefferson County Probation Department – Restitution Payments (S9-20-10)
… seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity … all funds received and disbursed were properly accounted for. Deposits were not always supported by school deposit … or accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityEast Irondequoit Central School District - Financial Management (2019M-28)
… exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Wyoming County Probation Department – Restitution Payments (S9-20-4)
… report - pdf ] Audit Objective Determine whether the Wyoming County (County) Probation Department (Department) … in the County’s response letter. … Determine whether the Wyoming County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Seneca County Probation Department – Restitution Payments (S9-20-7)
… restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution … restitution orders or notify the court when a probationer violated the court order. As a result, some victims may never … restitution orders notified the court when a probationer violated the court order and disbursed victim restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Pelham Union Free School District – Information Technology (2021M-134)
… officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and … and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations … IT contingency plan. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134State Comptroller DiNapoli Releases School District Audits
… state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, … Auditors estimate the district will pay about $11,000 in interest expense on the surplus debt proceeds. … service level agreements with its IT service providers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Whitesboro Central School District – Separation Payments (2020M-146)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146North Babylon Union Free School District – Online Banking (2023M-156)
… [read complete report – pdf] Audit Objective Determine … Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s … 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetReal Property Tax Cap - School Districts
… on our upcoming training opportunities. Contact Call the Help Line at 1-866-321-8503 or (518) 408-4934 or by Email at …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsSUNY Bulletin No. SU-132
… Lump Sum Payments. Effective Date(s) Payments for the Fall Semester may be made beginning in Administration Pay … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of … $343.89. Employees anticipated to be employed only for the Fall or Spring semester are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-132-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2006SUNY Bulletin No. SU-144
… Lump Sum Payments. Effective Date Payments for the Fall and Spring semesters may be made beginning in … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $347.32. Employees employed for the Fall or Spring semester only are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-144-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2007Responsibility for IT Internal Controls – Information Technology Governance
… no cost. On the other hand, not asking the right questions may potentially leave weaknesses undetected and expose IT … about key IT internal controls and understand the answers. Extensive IT knowledge is also not necessary to … review documents or reports) that can corroborate the answers to the self-assessment questions and help you better …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controls