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X.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-policies

New 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-30

State 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-audit

Camden 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-124

Glens 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-12

DeRuyter 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-175

Poughkeepsie 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-110

Massena 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-2019m

Andes 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-158

Pulaski 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-20

Connetquot 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-180

Warsaw 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

V.3.F Projects – V. Chart of Accounts (COA) Governance

… The Project ID ChartField captures transaction information for endeavors … and may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures … SFSCoach which contains a detailed listing of the Project ID Naming Standards under the Projects and Program Management …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projects

Marlboro Central School District – Information Technology (2021M-33)

… officials established adequate controls over network user accounts and settings. Key Findings District officials did not establish adequate controls over network user accounts and settings. Officials did not regularly review network user accounts and permissions to determine whether they were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Marcellus Central School District – Online Banking (2020M-66)

… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Southside Academy Charter School - Enrollment and Billing (2019M-70)

… the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it … total of $27,389. The School does not have a good process in place to identify changes in residency, and we found inconsistencies in student …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Lansing Fire District – Investment Program (2023M-62)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62