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Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with policy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Windsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … not accounted for. Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the credit cards or what District vehicle …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetSUNY Bulletin No. SU-144
… Purpose To provide instructions for processing Discretionary Lump Sum … to be employed for both the Fall and Spring semesters are due a lump sum payment of $347.32. Employees employed for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-144-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2007SUNY Bulletin No. SU-132
… Purpose To explain procedures for processing Discretionary Lump Sum Payments. Affected … Lump Sum Payments. Effective Date(s) Payments for the Fall Semester may be made beginning in Administration … Pay Period 18L, paychecks dated December 27, 2006 Payments for the Spring Semester may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-132-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2006Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… These ineligible costs included $26,876 in personal service costs and $68,686 in other than personal service (OTPS) costs, as follows: $32,096 in unsupported OTPS … fees and $2,483 in legal fees; $26,876 in personal service costs for pension contributions that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualResponsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. … assurance that operations are functioning as intended. In general, properly designed and implemented controls reduce … performed effectively and assets are safeguarded. The CEO in turn relies upon managers and department heads to …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Agencies Bulletin No. 1106
… Purpose To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit CLEFR transactions for 2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… CLEFR transactions for 2012 and explain how it will affect employee’s taxable income and withholdings Legal … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. CFR is subject … and the amount will appear on the employee’s paycheck or direct deposit advice statement. The CLEFR amount will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Unified Court System Bulletin No. UCS-123
… employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in … date and 2/28/06. The ratification dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesState Agencies Bulletin No. 306
… Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … users to retrieve information needed for frequently used reports or data requests. The new queries, described in the … Overtime Payments Position Management Agency Actions Payroll officers should distribute this bulletin to users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationGeneseo Central School District – IT Asset Management (S9-22-11)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early … Where Contractor generally offers more advantageous special price promotions or special discount pricing to other customers during the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) … documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsState Comptroller DiNapoli Releases School District Audits
… were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0OnTECH Charter High School - Information Technology (2023M-71)
… administrative permissions. Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). … Recommendations Develop and enforce written procedures for managing user accounts. Provide security awareness …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Brentwood Union Free School District – Information Technology (2023M-83)
… policy or implement an IT contingency plan. As a result, the District’s computerized data was not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… IT controls over network user accounts. In addition to sensitive IT weaknesses communicated confidentially, … (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ … responsibilities. Over a half million dollars was paid to IT service providers. In addition, because officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsFairview Fire District – Payroll and Leave Accruals (2024M-96)
… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … $8,936 and potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96