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New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… P. DiNapoli made the following statement today in response to the U.S. Securities and Exchange Commission Staff's determination that it was unable to agree with Amazon Inc.’s request to keep the New York State Common … systemic racism. An independent examination of just how Amazon is addressing racial injustice in its workplace, …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… (District) officials effectively managed the District’s financial condition. Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized their multiyear financial plans to help make financial decisions. Adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionGranville Central School District – Medicaid Reimbursements (2021M-90)
… (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Broadalbin-Perth Central School District – Cash Management (2020M-65)
… did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available … legal limits, to maximize interest earnings. Prepare cash flow forecasts that estimate funds available each month …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsSupported Browsers
… Web browsers Our website and online services support: … changing your browser settings. To learn how, visit your web browser's help center and search for "enable JavaScript." … properly. To learn how to manage your cookies, visit your web browser's help center. See our Privacy and Links …
https://www.osc.ny.gov/online-services/supported-browsersAccounts Payable Advisory No. 44
… property leases and contracts originating in the Grants Gateway may also require vendors to accept ePayments. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… to help prevent unauthorized computer use, access and loss. Key Findings District officials did not properly manage … and prevent unauthorized computer use, access and loss. Officials also did not establish written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… report - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s … maintain a website, certain financial information was either not posted or comprehensive, resulting in a … planned to take corrective action. … Determine whether the George Junior Republic Union Free School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the … a foreign currency, the Business Unit must process a wire transfer to the vendor. Process and Document Preparation: To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… to the Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsArgyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171State Comptroller DiNapoli Releases School District Audit
… interest rates. Business officials did not develop and manage a comprehensive investment program or comply with the … District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow forecasts. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditBinghamton City School District – Information Technology (2019M-147)
… (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. … to help prevent and properly respond to a malicious attack …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 381 eligible services totaling $23,060. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Port Byron Central School District – Network User Accounts (2021M-119)
… School District (District) officials ensured network user account controls were secure. Key Findings District … officials did not ensure that the District’s network user account controls were secure. District officials did not … establish written policies or procedures to add or disable user accounts. The District had a total of 19 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid … initiate corrective action. … Determine whether the Indian Lake Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… other compensate for lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities