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Comptroller DiNapoli Releases School Audits
… Technology (Madison County) District officials did not limit or monitor employees’ personal internet browsing … information technology (IT) security awareness training to employees. In addition, officials did not restrict user permissions to the network and the student information system software …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… by the Company. Ensure compliance with the bylaws and pay bills after membership approval, as required. Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… operations. Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the … Selecting the Correct Vendor Location in SFS …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationBecoming 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-benefitBOCES Milk Bidding (2018-MS-2)
… 2-Orleans [pdf] . Audit Objective Determine whether Board of Cooperative Educational Services (BOCES) milk bidding … the most cost effective purchasing option. 1 U.S. Code of Federal Regulations, Title 7 Section 210.10 2 New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… obtained from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote … documentation. Appoint a claims auditor who is independent of the purchasing process in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… financial condition. Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements. Key Findings Appropriations were unrealistic and appropriated fund balance was not used. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… report – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyGreenville Fire District – Investment Program (2023M-106)
… did not: Develop investment procedures to convey management’s expectations for managing the District’s … of a comprehensive investment program - legality, safety, liquidity and yield - when investing available funds. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the … a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Lansing Fire District – Investment Program (2023M-62)
… Lansing Fire District (District) officials developed and managed a comprehensive investment program. Key Findings … solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation Develop, … investment policy. District officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Fishers Island Union Free School District – Website Transparency (2023M-28)
… External audit reports and corrective action plans (CAPs), Proposed and final annual budgets, Schedule of reserve … submission request for records. Key Recommendations Post all required and recommended information on the District’s … officials agreed with our findings and have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… officials adopted an adequate Information Technology (IT) contingency plan. Key Findings District officials did not … user accounts were needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … communicate expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between one and 146 …
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
… Vendor File Business Units create contracts, purchase requisitions, … 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 initiate the registration process for any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesV.3.F Projects – V. Chart of Accounts (COA) Governance
… module. Projects must be created for each federal grant, oil spill, capital project and other identified statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… report - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) … supported. Key Findings While out-of-district tuition billings totaling $459,000 we examined were accurately … for payment. The claims auditor approved out-of-district billings without performing a complete and comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140New Lebanon Central School District – Network User Accounts (2021M-30)
… access and loss. Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30