Search
Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelState Agencies Bulletin No. 1458
… new functionality and formatting for employee addresses in the payroll system Affected Employees All employees … has developed functionality on the employee address fields in PayServ to help agencies enter more accurate employee … of countries and field requirements that have been set up in the payroll system. The attachment includes address format …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservState Comptroller DiNapoli Releases Municipal & School Audits
… solicit interest rate quotes that may have resulted in higher investment earnings. As a result of the audit, the … 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-1Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… on its Consolidated Fiscal Reports CFRs were properly ca …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Through Ages, Inc. … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Through Ages Inc …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… confidentially to district officials. Genesee Community College – Procurement, Cash Disbursements and College President’s Compensation (Genesee County) Officials … did not ensure that the recorded balance for the general fund bank account reflected the actual cash balance for …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsOperational Advisory No. 10
… and agency responsibilities regarding standard rates, waivers, redirects, reviewing journals, running queries and … 1st quarter billing for April – June 2018. These bills are expected to be paid promptly upon receipt. Doing so may … avoid potential errors in the automated process. Agencies are also strongly encouraged to pay all other outstanding …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationCUNY Bulletin No. CU-352
… will be included in the employee’s regular paycheck or direct deposit advice dated January 15, 2009 Background … payment amount will appear on the employee’s paycheck stub or direct deposit advice statement. Questions Questions about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-393
… Time Entry page: Earnings Begin Date: Enter the last date of the pay period. Earnings End Date: Enter the last date of the pay period. Earnings Code: Enter HBB . Amount: Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycleEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
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)
… and include the detail necessary to adequately track and locate IT assets. Perform annual and complete physical …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Willsboro Central School District – Student State Aid (2023M-119)
… aid for special education students who received services in summer placements. Key Findings District officials did … aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chappaqua Central School District - Fixed Assets (2022M-186)
… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… plan, update the plan as needed and distribute it to all responsible parties. District officials agreed with our …
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)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Whitesboro Central School District – Separation Payments (2020M-146)
… payments totaling $66,368 that were not supported by their individual employment contracts and were based on a Board … (CBA). Key Recommendations Periodically review and update individual employment contracts to ensure they reflect all … and disbursed in accordance with the terms of CBAs and individual employment contracts. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146East Irondequoit Central School District - Financial Management (2019M-28)
… Objective Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring … balance remained within statutory limits. Key Findings District officials circumvented the statutory limit on … points for the fiscal years 2015-16 to 2017-18. The District also maintained 11 proper reserve funds totaling $34 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… with ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityHorseheads Central School District – Network Access Controls (2021M-127)
… but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be provided. As a result, officials were unable to determine exactly what services they paid for, if the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127