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Geneseo Central School District – IT Asset Management (S9-22-11)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … Specifically: Five Chromebooks with estimated total costs of $1,300 based on recent purchases could not be physically …
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
… Contractor generally offers more advantageous special price promotions or special discount pricing to other … the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is … otherwise available under this Contract, such better price or discount shall apply for similar quantity …
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) … documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review …
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
… Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School … were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0OnTECH Charter High School - Information Technology (2023M-71)
… were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage … Policy (AUP). As a result, there is an increased the risk of School computers being exposed to malicious software. …
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)
… the Brentwood Union Free School District (District) Board of Education (Board) and officials ensured computerized data … we also found that officials did not: Disable 486 of the 3,525 enabled nonstudent network user accounts (14 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsFairview Fire District – Payroll and Leave Accruals (2024M-96)
… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96CUNY Bulletin No. CU-447
… under IRC Section 125 and administered under the Medical Spending Conversion Program. Agency Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-369
… under IRC Section 125 and administered under the Medical Spending Conversion Program. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleVendor File Advisory No. 2
… Entering consistent information in the Statewide Vendor File Reference: Guide to Financial Operations, Chapter X Section 3 - Vendor … 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H SMITH …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) … records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… do more to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two … did not have all the required members. No school met all of the annual safety training requirements. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsState Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxJericho Union Free School District – Acceptable Use Policy (2022M-194)
… office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Barker Central School District – Payroll (2023M-19)
… [read complete report - 2023M-19] Audit Objective Determine whether Barker … or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19What Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under … five in the Police and Fire Retirement System (PFRS). Your tier determines: Your eligibility for benefits, The formula …
https://www.osc.ny.gov/retirement/members/what-tier-are-youMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mPavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108