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Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported. Key Findings While out-of-district tuition billings totaling $459,000 we examined … were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140V.3.F Projects – V. Chart of Accounts (COA) Governance
… in the SFS and links to the Project Costing module. Projects must be created for each federal grant, oil spill, … capital project and other identified statewide uses. Projects may also be created for agency-specific purposes. … for guidance on establishing, transacting and reporting on projects. Refer to SFS Secure for more information, in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsMarlboro Central School District – Information Technology (2021M-33)
… adequate controls over network user accounts and settings. Key Findings District officials did not establish adequate controls over network user accounts and settings. Officials did not regularly review network user … adequate controls over network user accounts and settings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Marcellus Central School District – Online Banking (2020M-66)
… District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further strengthen … confirmations for all electronic transactions. The online banking policy does not clearly indicate how online transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Southside Academy Charter School - Enrollment and Billing (2019M-70)
… districts a total of $27,389. The School does not have a good process in place to identify changes in residency, and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … corrective action. … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyLansing Fire District – Investment Program (2023M-62)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … savings account, which had an average daily balance of approximately $3.8 million during the audit period. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Bilingual Care, Inc. (Bilingual) on its … necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… provider located in Williamsville, New York. Arc Erie provides preschool special education services to children with disabilities who are between 3 and 4 years of age. SED sets the special … costs, including $1,715 in promotional items, $1,707 in food for staff, $955 in undocumented expenses, $813 in gifts …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Expense reports must be certified by the … see Chapter XII, Section 4.B – Certification of Vouchers of this Guide. Process and Transaction Preparation: … completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S* ). (This document can either be submitted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports … SED to provide Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between the … refers students to Kids Unlimited and pays for its services using rates established by SED. The rates are based …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… manage fund balance and reserves. The board’s actions to manage fund balance were not transparent and made it … secure. Officials did not regularly review network user accounts and permissions to determine whether they were … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… New York State Comptroller Thomas P. DiNapoli today announced a new reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It is the fourth fee …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planCayuga County - Procurement and Claims Audit (2018M-274)
… $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. … Discontinue allowing third-party access to directly withdraw funds from County bank accounts. County officials agreed with …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … public corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityHarpursville Central School District - Financial Condition (2018M-120)
… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . … $1,891, that did not have enough detail to verify that the parts ordered were used for District vehicles. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentOswego City School District - Separation Payments (2021M-194)
… [read complete report - pdf] Audit Objective Determine whether … payments totaling $38,477 that were inconsistent with language in the employees’ CBA or employment contract. For example, officials provided: A teaching assistant with a credit of $18,087 to be used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Copiague Fire District – Credit Card Purchases (2019M-98)
… and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, … exceeded the District’s travel meal allowance by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98