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Fiscal Stress Monitoring: System Enhancements for School Districts
The following tables summarize enhancements to the Fiscal Stress Monitoring System for School Districts.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-schools.pdfMedina Central School District - Capital Projects (2019M-163)
Determine whether the Board and District officials properly managed the 2016 capital project (Project).
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-163.pdfControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… such as educational material, videos, e-books, music, and games. While the static and law library tablets used by the …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsOpinion 92-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised … fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness … functions, the nature of the supervision is such that the fire district has reasonable assurance that it is realizing …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Cambria Housing Authority – Financial Management (2015M-316)
… documentation indicating how the Authority calculated rental amounts. The Authority did not have evidence that it …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Riverhead Central School District – Vendor Master File (2017M-139)
… of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March … written policies or procedures for maintaining the vendor master file. The District did not have any procedures in place to determine whether a vendor name is already included in the master file before …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… with its Bylaws which stipulate that an Executive Committee of 12 elected members is responsible for the … for the 2012 fiscal year. Key Findings We found that the Committee generally does not provide adequate oversight of … provide the Board with monthly reports. Moreover, the Committee did not receive an annual report from the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialVoorheesville Central School District – Extra-Classroom Activities (2017M-181)
… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany … receipts or prepare adequate accountabilities for all collections. The central treasurer made disbursements … treasurers maintain adequate supporting documentation for all ECA fund collections. Ensure that disbursement requests …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mSeaford Union Free School District – Capital Assets (2024M-112)
… life of more than one year. It can include everything from furniture, vehicles, equipment and machinery to buildings and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Enterprise Charter School - Procurement (2019M-06)
… obtain competitive pricing in compliance with the School’s procurement policy or publicly advertise for capital … projects. Verify that the School received the awarded New York State Office of General Services contract (State …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to … Increases in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsJamesville-Dewitt Central School District – Procurement (2016M-264)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key Findings The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Erie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access … Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 … necessity and appropriateness. Review the Internet usage log to ensure compliance with the computer use policy. …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Gananda Central School District – Procurement (2021M-86)
… process to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure that purchases were adequately … process to procure goods and services to achieve the optimal use of District resources …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… review health insurance bills to compare social security numbers of eligible persons with the local government or … eligible persons. Simply crosscheck the social security numbers listed on the bill to those already identified as …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesWorld Trade Center Presumption – State Police Plan
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup … time, you should be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for … for these benefits. For more information, visit our World Trade Center Presumption page . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1518/world-trade-center-presumptionSouth Seneca Central School District – Online Banking (2021M-164)
… not contain sufficient authorization controls. A dedicated computer was not used to conduct online banking and none of … and perform online banking transactions on a dedicated computer. Amend the bank agreements to require another …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Withdrawing Your Contributions and/or Your Membership – State Police Plan
… If you leave public employment with less than ten years of credited service, you may end your membership … a Withdrawal Application (RS5014) . 1 Once you have ten or more years of service credit, you cannot withdraw from …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipMonthly Transaction Report - January 2024
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/january-2024.pdf