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Windsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … not accounted for. Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the credit cards or what District vehicle …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareWillsboro Central School District – Student State Aid (2023M-119)
… manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Farmingdale Union Free School District – Payroll (2024M-22)
… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did … did not have adequate information to properly monitor the overtime budget and expenditures. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Saratoga 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. … audit school saratoga …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25East Quogue Union Free School District – IT Asset Management (S9-22-8)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. …
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)
… establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Horseheads Central School District – Network Access Controls (2021M-127)
… BOCES responsibilities and services to be provided. As a result, officials were unable to determine exactly what … or procedures to add or disable user accounts. As a result, there were 230 inactive user accounts, of which 138 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Jefferson 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-s9-20-10Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… slip compositions did not always match records provided to the central treasurer. No profit and loss statements were … while ECA clubs provide schools with the opportunity to teach students good business procedures through …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityEast 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-28Wyoming County Probation Department – Restitution Payments (S9-20-4)
… to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected … and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our …
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-s9-20-7Pelham Union Free School District – Information Technology (2021M-134)
… officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, … did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134State Comptroller DiNapoli Releases School District Audits
… IT control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Whitesboro Central School District – Separation Payments (2020M-146)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Viewing Job Summary – PayServ Manual
… employment record, including salary history, position and status changes, hire date, and other related data changes on one page. This consolidated information on the employee's job record comes from a summary of the changes entered on the Job Data pages. Helpful Hints …
https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-job-summaryNorth Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156State 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 York City’s Fiscal Year (FY) 2025 $116.9 billion …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2025, should now contain the appropriate lapse date. The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-reminders