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East Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the … more accurately, and accounting for encumbrances and debt service funds properly. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… - pdf ] Audit Objective Determine whether Westhampton Beach Union Free School District’s (District’s) clubs … Determine whether Westhampton Beach Union Free School Districts Districts clubs properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityHorseheads Central School District – Network Access Controls (2021M-127)
… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Jefferson County Probation Department – Restitution Payments (S9-20-10)
… a probationer violated the court order. As a result, some victims may not receive the payments to which they are … $18,589 in restitution that could have been used to pay victims with unsatisfied orders: some of the money was … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Wyoming County Probation Department – Restitution Payments (S9-20-4)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Seneca County Probation Department – Restitution Payments (S9-20-7)
… a probationer violated the court order. As a result, some victims may never receive the payments to which they are … Restitution payments totaling $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution … collected in 2012 or before could have been paid to victims but was not. In addition, officials did not maintain …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7State Comptroller DiNapoli Releases School District Audits
… prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than $294,000 when purchasing 11 buses. Auditors estimate the district will pay about $11,000 … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0North Babylon Union Free School District – Online Banking (2023M-156)
… Audit Objective Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did … overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and … District officials did not have adequate information to properly monitor the overtime budget and expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Windsor Central School District – Fuel Controls (2022M-133)
… always maintained to report who used the credit cards or what District vehicle or equipment was fueled. Officials did … adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without … take corrective action. Appendix B includes our comment to an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareState Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetReal Property Tax Cap - School Districts
… online [Accessible only to filing entities] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula [pdf] …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsSUNY Bulletin No. SU-144
… paid DLP dated 11/29/07 are not eligible for the following DLS payments: Fall Semester To pay eligible employees for the … transaction on the Time Entry page using the Earn Code DLS (Discretionary LSP-1 Semester): Earnings Begin Date: 11/29/07 Earnings End Date: 11/29/07 Earn Code: DLS Amount: $173.66 Spring Semester To pay eligible employees …
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
… paid DLP dated 11/30/06 are not eligible for the following DLS payments: Fall Semester To pay eligible employees for the … transaction on the Time Entry page using the Earn Code DLS (Discretionary LSP-1 Semester): Earnings Begin Date: 11/30/06 Earnings End Date: 11/30/06 Earn Code: DLS Amount: $171.94 Spring Semester To pay eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-132-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2006Responsibility for IT Internal Controls – Information Technology Governance
… upon management, primarily the chief executive officer (CEO), to create the policies needed to help ensure that … are performed effectively and assets are safeguarded. The CEO in turn relies upon managers and department heads to … the governing board’s questions might be directed to the CEO, IT manager, department head(s) or an IT vendor. Asking …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2012-13 school year, Mama … approximately 176 students. The New York City Department of Education refers students to Mama Program and pays for its … rates, as warranted. Remind Mama Program officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-123
… original ratification date and 2/28/06. The ratification dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesState 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 and explain how it will affect employee’s taxable income and … To inform agencies that earnings code CFR CLEFR will be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… Purpose To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable income and withholdings … To inform agencies that earnings code CFR CLEFR will be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012