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Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… Union Free School District (District) officials ensured network user accounts were needed and whether officials adopted an adequate Information Technology (IT) contingency plan. Key Findings District officials did not ensure network user accounts were needed, and did not adopt an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationGreenville Fire District – Investment Program (2023M-106)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… identify unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user … 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … a list of authorized network user accounts and notify the IT vendor using service requests to disable network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… in the Statewide Financial System (SFS) with vendors that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. Business Units must … in the Statewide Financial System SFS with vendors that have been successfully registered in the Statewide Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesNew Lebanon Central School District – Network User Accounts (2021M-30)
… user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish adequate … accounts to protect against unauthorized use, access and loss. Officials did not: Disable 26 unneeded generic accounts … user accounts to prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30State Comptroller Thomas P. DiNapoli Releases School District Audit
… employee accounts. District officials should have also revoked permissions for eight of the 12 network user accounts …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditCamden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … were generally supported by adequate documentation and for proper purposes. However, 45 claims totaling $471,138 … the claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Glens Falls City School District - Financial Management (2019M-12)
… whether District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal … whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12DeRuyter Central School District - Information Technology (2019M-175)
… information system software application (SIS) based on job duties. Disable unneeded network and local user accounts. … to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mAndes Joint Fire District – Financial Activities (2020M-158)
… before payment. Have adequate supporting documentation for seven disbursements totaling $1,194 and evidence it …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Pulaski Academy and Central School District - Separation Payments (2020M-20)
… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Connetquot Central School District - Financial Management (2019M-180)
… initiate corrective action. 1 As per an October 28, 2019 draft of the 2018-19 audited financial statements. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… in out-of-district programs were accurately calculated and properly supported. Key Findings While out-of-district … totaling $459,000 we examined were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed … not properly supported at the time the claims were audited and approved for payment. The claims auditor approved …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140