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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … The business administrator and district officials did not invest available funds in financial institutions that offered … monthly cash flow forecasts to estimate funds available to invest or solicit interest rate quotes. Over a 16-month …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School Audits
… million and nine purchases totaling $125,000. The board has not sufficiently segregated cash disbursement duties and … ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 and … were potentially overfunded or unnecessary. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-393
… who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits … Time Entry page: Earnings Begin Date: Enter the last date of the pay period. Earnings End Date: Enter the last date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycleOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollCUNY Bulletin No. CU-352
… Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycleChallenging a Determination – Special 20- and 25-Year Plans
… Hearing Administration Bureau at [email protected] . By mail: Hearing requests sent by regular mail will be considered filed on the date they are received by NYSLRS. Hearing requests sent by certified mail, return receipt requested, are considered filed on the …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… communicated confidentially to officials. In addition: The District had 250 unneeded network user accounts, … including two with administrative permissions, and the Assistant Superintendent for Business and Operations had … which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareState Comptroller DiNapoli Releases School District Audits
… – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all … state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the … weaknesses were communicated confidentially to officials. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0East Irondequoit Central School District - Financial Management (2019M-28)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28North Babylon Union Free School District – Online Banking (2023M-156)
… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key … that online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and must improve …
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)
… with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … overtime work, including routine job duties and planned events, without written preapproval. Did not budget for … overtime. District officials agreed with certain aspects of our report and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Chappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186East Quogue Union Free School District – IT Asset Management (S9-22-8)
… conducted, IT equipment was susceptible to environmental damage and officials did not adopt a comprehensive written … track and locate IT assets. Perform annual and complete physical inventories and compare results to inventory …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Randolph Central School District – IT Asset Management (S9-22-22)
… to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we … with our recommendations and indicated they will take and have taken corrective action. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andPelham Union Free School District – Information Technology (2021M-134)
… [ read complete report - pdf ] Audit Objective Determine whether Pelham Union Free … and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations … written procedures for managing network and financial application user account access and develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Jefferson County Probation Department – Restitution Payments (S9-20-10)
… been used to pay victims with unsatisfied orders: some of the money was collected between seven and 27 years ago. … 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)
… complete report - pdf ] Audit Objective Determine whether the Wyoming County (County) Probation Department (Department) … the court when a probationer violated the court order and disbursed victim restitution payments promptly and … checks totaling $1,111 were not properly followed up on and officials did not always make reasonable efforts to …
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)
… to enforce and monitor restitution obligations. Nine of the 13 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of victims with unsatisfied restitution orders, make …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Whitesboro Central School District – Separation Payments (2020M-146)
… complete report - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School … in accordance with Board-approved agreements. Key Findings Separation payments made to seven of 10 employees tested were … have been eligible for based on the collective bargaining agreement (CBA). Key Recommendations Periodically review and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146