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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District … not develop and adopt a comprehensive written investment policy as required by state law until the end of the audit …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special education services … expenses must comply with the guidelines contained in the Manual. For the two fiscal years ended June 30, 2010, … the Mill Neck School claimed approximately $16.7 million in reimbursable expenses. Key Findings We identified $282,169 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… Teacher (SEIT) services to children with disabilities who are between the ages of three and five years. During the … However, payments for services under this program are based on fixed fees. The New York City Department of … for its services using rates established by SED. The rates are based on the financial information Through Ages reports …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … also found, the president received approximately $142,000 in monetary benefits over six years that were not clearly … did not prepare 26 of 43 months of bank reconciliations in a timely manner. The treasurer also did not ensure that …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted budgets consistently overestimated appropriations due to conservative budget practices. As a result, the District … to its reserve (restricted) funds, which increased by $1.50 million, or 65 percent (from $2.31 million to $3.81 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelContract Advisory No. 6
… only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once … with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used For A … note the required procedures differ based on the status of the contract, whether payments were issued under the wrong …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusAccounts Payable Advisory No. 9
… Number Requirements described above, Business Units are now required to enter in the invoice number field their …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridCohoes City School District – Medicaid Reimbursements (2022M-107)
… for 20 eligible students, or 13 percent of the eligible student population. Claims were not submitted for 814 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Elmsford Union Free School District – IT Asset Management (S9-22-9)
… IT assets to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the 151 change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersBrighton Central School District – Procurement (2022M-205)
… determine that using these vendors was in the District’s best interest. Key Recommendation Document the analysis when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Otselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold … for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Lynbrook Union Free School District – Purchasing (2022M-17)
… purchasing agent ensured staff followed the District’s purchasing policy for goods and services not subject to … whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Loan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you will receive a notification letting you know … (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the member’s salary on … loan deduction amount will be provided for the total of all loans. Please use the new amount beginning on the next …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsThree Village Central School District – Financial Operations (2021M-141)
… ] Audit Objective Determine whether Three Village Central School District (District) officials provided appropriate oversight … to the financial software. Establish an electronic banking policy or adequate bank transfers or electronic payment …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Putnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or … security policy to address password requirements. Assess all local user accounts with administrative permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Islip Fire District – Disbursements (2020M-9)
… compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an inappropriate payment for medical … was inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Union Free School District (District) officials used a competitive process to procure goods and services and … Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Archived Publications
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … 31, 2012 - 9/25/13 Fiscal Stress Drivers and Coping Strategies - 6/18/13 New Fiscal Realities Challenge Local … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications