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Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… officials generally agreed with our recommendations and have initiated, or indicated that they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelContract Advisory No. 6
… a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) … submitted to OSC for approval (or approved by the agency if OSC approval is not required). Guidance: An agency must … with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used For A …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a … July 1, 2009 but before January 9, 2010, you did not elect to be covered by Article 22 (Tier 5) benefits and you: … July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (opt into Tier 5), can be covered …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusCohoes City School District – Medicaid Reimbursements (2022M-107)
… Had these services been claimed, the District could have realized reimbursements totaling $12,603. The District … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Elmsford Union Free School District – IT Asset Management (S9-22-9)
elmsford audit schools statewide IT asset management
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Otselic Valley Central School District – Procurement (2022M-58)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Lynbrook Union Free School District – Purchasing (2022M-17)
… all sole source purchases are adequately supported and have no possibility of competition. Obtain and review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Loan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you will receive a notification letting you … has changed. The notification will provide a link to the Loan/Service Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the member’s salary on future payrolls. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsThree Village Central School District – Financial Operations (2021M-141)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… District (District) officials used a competitive process to procure goods and services and whether purchases were for … District officials did not use a competitive process to procure goods and services. The District: Paid a vendor … documentation justifying this was a valid exception to competitive bidding. Did not issue requests for proposals …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Archived Publications
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsShelter Island Union Free School District - Fund Balance (2020M-23)
… not established by Board resolution. District officials have not appropriately prepared or implemented corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Islip Fire District – Financial Condition (2020M-25)
… as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Greenville Fire District - Fixed Assets (2019M-223)
… inventory list did not contain identifiable information for each asset including purchase date, purchase price, date … policy or procedures that include threshold values for recording and tagging assets and the persons responsible for maintaining records and comparing assets on hand to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Franklin County Probation Department – Restitution Payments (S9-20-13)
… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Penfield Central School District – Procurement (2022M-76)
… competition for purchases totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Baldwinsville Central School District – Fuel Inventory (2022M-106)
… Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and … Officials did not: Develop written policies and procedures to help ensure fuel inventories were adequately managed. … and found District records support that the District may have been overbilled for 2,518 gallons valued at $6,181. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… Had these services been claimed, the District would have realized revenues totaling $93,966 (50 percent of the … provided. Review all unclaimed services and submit any eligible claims for reimbursement. Except as specified in … agreed with our recommendations and indicated they have begun corrective action. Appendix C includes our comment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80