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Islip Fire District – Financial Condition (2020M-25)
… effectively monitor the District’s financial condition by ensuring that budget estimates and fund balance are … effectively monitor the Districts financial condition by ensuring that budget estimates and fund balance are …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Greenville Fire District - Fixed Assets (2019M-223)
… inventory list did not contain identifiable information for each asset including purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in … price, date placed in service, useful life and serial numbers. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Lynbrook Union Free School District – Purchasing (2022M-17)
… whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For … purchases are adequately supported and have no possibility of competition. Obtain and review necessary and sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Three Village Central School District – Financial Operations (2021M-141)
… Properly assign administrative and user access rights to the financial software. Establish an electronic banking … bank transfers or electronic payment procedures. Segregate the Treasurer’s duties or provide adequate oversight. Present … payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Putnam Valley Central School District – Information Technology (2021M-154)
… ] Audit Objective Determine whether Putnam Valley Central School District’s (District) officials ensured information … security policy to address password requirements. Create secondary user accounts for the IT system for three employees …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Franklin County Probation Department – Restitution Payments (S9-20-13)
… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersPenfield Central School District – Procurement (2022M-76)
… accordance with District policies, statutory requirements and good business practices. Key Findings District officials … could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Baldwinsville Central School District – Fuel Inventory (2022M-106)
… records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or ensure fuel users … accurately reported information needed to monitor fuel usage. Ensure the District’s fuel tanks were physically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Cohoes City School District – Medicaid Reimbursements (2022M-107)
… should: Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for … provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every billing cycle to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… with reasonably estimated appropriations and use excess fund balance and reserves to benefit District residents in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andJustice Court Fund
… Town and village justice courts in New York State are … required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a … Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundState Agencies Bulletin No. 1458
… Interface Agencies that use the Automated Interface (AI) to load their data to PayServ will be affected by the … If an address is entered into their system and the AI is run to load to PayServ, the address formatting will be … report. The agency must fix the data issue and resend the AI or direct enter the correction in PayServ. Attached is a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservOperational Advisory No. 10
… to the GFO Pertaining to the new Fringe Benefit & Indirect Cost (FBIC) Automation Process Guidance: Effective July 1, … Spending Projects FBIC page on SFS Secure SFS has released training in the Statewide Learning Management System (SLMS) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its … (CFRs) were properly calculated, adequately documented, and allowable pursuant to the State Education Department's …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … The business administrator and district officials did not invest available funds in financial institutions that offered … monthly cash flow forecasts to estimate funds available to invest or solicit interest rate quotes. Over a 16-month …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School Audits
… million and nine purchases totaling $125,000. The board has not sufficiently segregated cash disbursement duties and … ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 and … were potentially overfunded or unnecessary. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits