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Shelter Island Union Free School District - Fund Balance (2020M-23)

… Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a … by. 1 The Business Leader position is again vacant as of November 8, 2019. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Islip Fire District – Financial Condition (2020M-25)

… reserves. In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves without adequate public notice; for …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Greenville Fire District - Fixed Assets (2019M-223)

… to safeguard fixed assets. The District’s inventory list did not contain identifiable information for each asset … over $44,000 were not listed on the District’s inventory list. Key Recommendations The Board should: Adopt a …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Brighton Central School District – Procurement (2022M-205)

… Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively … of competitively bidding these contracts, officials used vendors that were granted awards from group purchasing … competitive bidding to help ensure the District awards the contract in a manner consistent with District policies, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Lynbrook Union Free School District – Purchasing (2022M-17)

… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Three Village Central School District – Financial Operations (2021M-141)

… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through the normal accounts payable …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

Putnam Valley Central School District – Information Technology (2021M-154)

… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Franklin County Probation Department – Restitution Payments (S9-20-13)

… to enforce and monitor restitution obligations. 16 of the 30 restitution orders we reviewed had uncollected … make reasonable efforts to locate victims promptly. None of the 26 outstanding checks totaling $2,918 were properly followed up on. In addition, officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Accounts Payable Advisory No. 9

… described above, Business Units are now required to enter in the invoice number field their ten-digit account number …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-grid

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Penfield Central School District – Procurement (2022M-76)

… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… to Medicaid eligible students with signed parental consent forms. Key Findings The District did not maximize Medicaid … to Medicaid eligible students with signed parental consent forms …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107

Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt budgets with … appropriations and use excess fund balance and reserves to benefit District residents in accordance with statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and

Justice Court Fund

… and village justice courts in New York State are required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund

State Agencies Bulletin No. 1458

… postal format requirements. Please see the attached list of countries and field requirements that have been set … with a foreign address from a country that is not on the list, please enter the employee’s work address and email the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payserv

Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual

… adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … children with hearing disabilities. Pursuant to the State Education Law, providers, such as the Mill Neck School, are reimbursed by the State Education Department (SED) based on their annual CFRs …

https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manual