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Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition

Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)

… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activities

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… may not have been entitled to during our audit period. The health insurance buyout calculations are not reviewed … Recommendations Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… and deposited. Key Findings Agency officials did not: Have adequate controls in place to help ensure that all cash …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… officials did not develop and manage a comprehensive investment program. As a result, officials did not maximize … did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available … Periodically solicit interest rate quotes from multiple financial institutions. Ensure available funds are invested …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

New York State Financial Reporting

… Supplementary Information This annual report includes New York State's basic financial statements prepared in … Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance …

https://www.osc.ny.gov/reports/finance

Accounts Payable Advisory No. 44

… 2014 or later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, … originating in the Grants Gateway may also require vendors to accept ePayments. As such, agencies should ensure vendors … and (iii) vendors are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments

Northville 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-collections

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… B includes our comment on an issue that was raised in the District’s response letter. … audit School District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

South Orangetown Central School District – Network User Accounts (2022M-24)

… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

Supported Browsers

… Web browsers Our website and online services support: Microsoft Edge Google Chrome JavaScript You must … cookies on our website. … Our website and online services support Microsoft Edge and Google Chrome …

https://www.osc.ny.gov/online-services/supported-browsers

XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures

… Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial … or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a foreign currency, … instructions outlined in Section 8.G - Payment Methods of this Chapter. Upon acceptance at the foreign banking …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currency

St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)

… [ read complete report - pdf ] Audit Objective Determine whether the St. … 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 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106

Port Byron Central School District – Network User Accounts (2021M-119)

… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119

Binghamton 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-147

Roosevelt Union Free School District - Information Technology (2019M-193)

Determine whether District officials established adequate controls 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-193

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency