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Central Square Central School District - School District Website (S9-19-29)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final … and corrective action plan (CAP). Comprehensive budget-to-actual results, appended property tax report card or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… District (District) officials used a competitive method to procure professional services and entered into written … District officials did not always use a competitive method to procure professional services or enter into written … Enter into written agreements establishing the services to be provided and the basis for compensation. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Brasher Falls Central School District – Financial Condition (2019M-158)
… statutory limit for the past three fiscal years. As of June 30, 2018, the District’s surplus fund balance was $2.15 million, which was 4.9 percentage points or nearly $1.2 … District also overestimated appropriations by an average of $2.4 million each year or by 10.5 percent. During this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Victor Central School District - Financial Management (2019M-62)
… reserves with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt … estimates for revenues and appropriations and the amount of fund balance and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Copiague Fire District – Credit Card Purchases (2019M-98)
… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 … 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Oneida City School District – Information Technology (2020M-80)
… School District’s (District) network was adequately secure to protect the student information system (SIS) against … Findings The District’s network was not adequately secure to protect the SIS against unauthorized use, access and loss. … manage user accounts or administrative permissions to limit access to assets and data. Some District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busLyncourt Union Free School District – Information Technology (2020M-121)
… ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed network user … corrective action. … Determine whether Lyncourt Union Free School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… [read complete report – pdf] Audit Objective Determine whether … (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation … 55 days totaling $7,154. Recommendations The audit report includes six recommendations to help the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67DiNapoli Statement on NYC's 2025 Budget Modification
… are virtually unchanged, the city anticipates lower costs for asylum seekers due to a steadily declining population, as … and cost savings will allow the city to restore funding for two police classes that were canceled last year and make up for cost overruns on cash and rental assistance, which …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationYour Pension Pay Stub
… a domestic relations order. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . From Account Homepage, click …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the School for Language and Communication Development (SLCD) … with disabilities who are between three and five years of age. SLCD is reimbursed for preschool special education …
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
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … ended June 30, 2014. About the Program Bilingual is a New York City-based for-profit organization authorized by SED to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… the expenses reported on ARC Erie’s 2018 and 2019 CFRs for the fiscal year ended June 30, 2019. About the Program Arc Erie is an SED-approved, not-for-profit special education provider located in … RCM regarding eligibility and documentation requirements. For the fiscal year ended June 30, 2019, Arc Erie reported …
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)
… 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be located. We found 22 percent of these IT assets costing about $279,270 were not properly … not be located and 15 percent were not inventoried. None of the 20 Districts implemented policies or procedures …
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
… Employee Report of Travel Expenses and Claim for Payment ( AC 132-S* ). (This document can either be submitted to a … certification. * Agencies may use a form other than the AC 132-S to record and certify employee expenses only when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Dalton-Nunda Central School District – … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. Kids Unlimited serves children in … served 143 children. The New York City Department of Education refers students to Kids Unlimited and pays for … rates, as warranted. Remind Kids Unlimited officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… the state’s 529 College Savings Program’s Direct Plan. It is the fourth fee reduction since 2009 for Direct Plan … their money go further.” The 529 College Savings Program is an investment tool designed to help parents save for … $16 billion in total assets, New York’s 529 Direct Plan is the largest direct sold 529 plan in the United States. The …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planVI.5 Project Budgets – VI. Budgets
… with the Commitment Control module, controls the amount of expenditures that can be charged and posted to project … Note: These budget journals do not require the Division of Budget (DOB) or OSC approval and are posted to SFS after … budgets serve a critical need to prevent overspending of the Federal Grant. For an agency to transact on a project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgets