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Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… used extra-classroom activity (ECA) funds. Key Findings The ECA clubs did not maintain adequate records. Therefore, … accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityWillsboro Central School District – Student State Aid (2023M-119)
… students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State …
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)
… Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … issues raised in the District’s response letter. … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Windsor Central School District – Fuel Controls (2022M-133)
… Officials did not confirm the District received the fuel it purchased when it was delivered. Officials did not establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetSUNY Bulletin No. SU-144
… beginning in Administration Pay Period 4L, paychecks dated June 11, 2008 Eligibility Eligible Employees: Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-144-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2007SUNY Bulletin No. SU-132
… Earnings End Date: 2/8/07 Earn Code: DLS Amount: $171.94 Payroll Register and Employee's Paycheck/Advice The Earn Code DLP or DLS will be displayed on the payroll register. “Discretionary LSP-2 Semesters” or … payments may be directed to SUNY System Administration. Payroll-related inquiries may be directed to your OSC Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-132-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2006Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Mama Program’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two … 2015, Mama Program reported approximately $9.78 million in reimbursable costs for the SEIT preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualResponsibility for IT Internal Controls – Information Technology Governance
… will occur and remain undetected. Internal controls over IT seek to help ensure that computer systems and the data … to recommend and implement procedures to help inform staff how to achieve objectives set forth in policies. Some local … governing boards fulfill their oversight responsibilities is by asking questions related to controls over IT systems …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Agencies Bulletin No. 1106
… Employees A letter will be sent by the Governor’s Office of Employee Relations to affected PEF and M/C participants … explaining the tax rules. CSEA participants are informed of the taxability upon enrollment in the program. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… used to process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable … Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee … Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Unified Court System Bulletin No. UCS-123
… Purpose To provide agencies with instructions for entering the payments. Affected Employees Represented and unrepresented employees in the following bargaining units who meet the eligibility criteria defined below: Represented employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesState Agencies Bulletin No. 306
… Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … Overtime Payments Position Management Agency Actions Payroll officers should distribute this bulletin to users … Refer to the PS Query training materials available on the Payroll Services page of the OSC website. Open the OSC page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… officials established an adequate information technology (IT) contingency plan. Key Findings District officials did not … use, access and loss nor did they establish an adequate IT contingency plan. Sensitive IT control weaknesses were also communicated confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationGeneseo Central School District – IT Asset Management (S9-22-11)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… and the maximum price or discount associated with such offer or promotion is better than the discount or net pricing … under this Contract for the life of such general offer or promotion . If the Contractor offers an early …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) … professional services totaling $69,320 were not issued and the RFP for external audit was last advertised in 2011. 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … extra-classroom activity and admission event collections. Club collections and disbursements and sporting event …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0OnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). As a result, there is an …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Brentwood Union Free School District – Information Technology (2023M-83)
… training and implementing an IT contingency plan. Key Findings The Board and District officials did not … changing and disabling network user account access. Key Recommendations Periodically review network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83