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Annual Financial Report Filing Deadlines

… resulting from the 2020 US Census population data. Changes in due dates are effective beginning Fiscal Year End … Units: All *Extension requests can be submitted by the CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to …

https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlines

Adirondack Central School District – Information Technology (2022M-61)

… interruption. The District had three policies that detail the proper usage of IT assets. The polices are not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

New Lebanon Central School District - School District Website (S9-19-37)

… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget … with detailed CAPs to the District website. Prepare and post a multiyear financial plan to help residents see the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Rochester Academy Charter School – Credit Cards (2022M-208)

… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … the established policy requirements. Key Recommendations Update the financial control policies or adopt a written …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208

Morris Central School District – Fund Balance Management (2023M-47)

… years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47

Orange County Probation Department – Restitution Payments (S9-20-1)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… Findings District officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by … exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. … in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, and the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

State Comptroller DiNapoli Releases School District Audits

… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting

… in the payment of retroactive salary. If you would like legal documents intended to grant retroactive service credit … an adjustment, we suggest you send our Member and Employer Services Bureau a copy of the legal document for review. You will be charged for the employer portion of …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awards

Operational Advisory No. 9

… Subject : Current Year Escheatment Guidance : Guidance: State checks … Current Year Escheatment …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatment

Operational Advisory No. 25

Data Quality Advisory

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisory

Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)

… – pdf] Audit Objective Determine whether Avoca Central School District (District) employees and Board of Education … audit avoca school district …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23

Yates County – Sexual Harassment Prevention Training (S9-23-07)

… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and …

https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07

Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)

… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-training

Norwich City School District - Safe and Supportive Educational Environment (2018M-199)

… investigated, addressed and reported incidents to ensure a safe and supportive educational environment. Key Findings … policies and procedures, such as a bullying chart, code of conduct and leadership class, to prevent, investigate, … and supportive educational environment. We reviewed all of the 173 reported Uniform Violent and Disruptive Incident …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environment

Accounts Payable Advisory No. 70

… check printing facilities close due to an emergency. In such an event, the State will process check payments … overnighted to the same address, Key Bank will mail them in one envelope. Special Handling checks can only be … must notify OSC now by emailing [email protected] . In the email identify the type of payment, Supplier ID, …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-event

DiNapoli: Franklin School District Saves $826,000 in Health Care Costs

… District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees a buyout incentive, according … benefits and costs associated with the district’s health insurance coverage and pursued a lower cost alternative. This …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs