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Mechanicville City School District – IT Asset Management (S9-22-16)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 36 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Rome City School District – Multiyear Planning (2021M-144)
… report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established … In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Rockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District District used its resources to maintain a website that provided the public with transparent and comprehensive financial information
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting documentation for 14 payments, totaling approximately $11,000, was not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136XII.4.E Electronic Invoicing – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides information to agencies regarding the methods vendors may use … module. Vendors will have the ability to attach supporting documents (up to two megabytes per attachment) to … Payable module. Agencies should refer to Section 4.E – Supporting Documents Associated with Electronic Invoices of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… [read complete report - pdf] Audit Objective Determine whether the Board … Adopt budgets that include realistic estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… District officials established adequate procedures to ensure that goods and services were procured in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43XVI.3.G Legal Compliance – XVI. Financial Reporting
… Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliancePittsford Central School District – Payroll (2021M-129)
… Key Findings District officials accurately compensated the 63 employees we tested. However officials did not ensure: … Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Payroll Improvement Project Bulletin No. PIP-011
… the upgrade including changes to the navigation and page for maintaining employees’ enrollment in the Optional … PayServ 9.2 changes are effective at Go Live, scheduled for March 15, 2021. Affected Employees PayServ users entering … or VDC plans, or entering or reviewing 403(b) deductions for employees are impacted. Affected Records All active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Easter Seals New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1254
… Purpose To provide payroll system users with the following information to assist in the transition to the upgraded PayServ system: Implementation schedule and extended availability … the paycheck date of 7/31/13. Implementation Schedule & System Outage for the Upgrade Weekend and Extended …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1254-payserv-upgradeThousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Rockville Centre Union Free School District – Information Technology (2023M-140)
… did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users … information (PPSI) on District computers at greater risk of misuse or loss is increased. Key Recommendations Monitor … resources and data management regulations. Limit the use of IT resources to only include District activities. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mLockport City School District - Procurement (2021M-198)
… $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key … the District’s procurement policy that requires the use of request for proposals to solicit professional services. Obtain the required number of written quotes as required by the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Tupper Lake Central School District – Records and Reports (2021M-14)
… pay related debt, which could have reduced the District’s tax levies, and $480,853 in project expenditures were not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… P. DiNapoli announced today his office stopped $25 million in questionable or fraudulent personal income tax refunds … Another 152,000 refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund … their fellow New Yorkers by filing for refunds they are not entitled to. My office is stopping those suspicious …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsCampbell-Savona Central School District – Student State Aid (2024M-79)
… officials properly claimed New York State (State) aid for special education and homeless students. Key Findings … properly claim a total of $65,953 in potential State aid for special education and homeless students, including … State aid was not properly claimed by the District for four special education students. $8,777 in potential …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Enrolling Members – Membership and Enrollment
… you enroll mandatory members using Retirement Online , you do not need to submit a paper membership application to … process and add the member’s job information. If you do not complete the enrollment process, your organization … work. If your fax transmission goes through successfully, do not also enroll the employee using Retirement Online or …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-members