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Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsNorwich City School District - Fund Balance Management (2018M-198)
… balance as a financing source. Discontinue the practice of appropriating fund balance that is unavailable. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Accounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: … 1000058617 have been coded so that SFS will not combine Business Units’ payments to Citibank. Accordingly, when Business Units create a voucher to pay under these vendor … Business Units must not combine Citibank payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankLisbon Central School District – Medicaid Reimbursements (2022M-180)
… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Tonawanda City School District - Procurement (2023M-108)
… Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as … procurement policy and procedures. Did not obtain quotes or request proposals in accordance with District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Operational Advisory No. 34
… When adding a new activity that is related to a Federal Customer Contract (Grant), a two-step process is required … project/activity combination to the corresponding Federal Customer Contract line using the Customer Contract section of the Project Guide to ensure …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mState Comptroller DiNapoli Releases School Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. East Rockaway Union Free School District – … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditGroton Central School District – Cash Management (2020M-124)
… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Buffalo City School District - Charter School Tuition Billing (2019M-122)
… Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations Annually …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Herkimer County Community College - Procurement (2019M-186)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … competition for professional services and insurance. The College purchased goods and services totaling $474,514 and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186State Comptroller DiNapoli Releases School District Audit
… officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditWatervliet City School District – Information Technology (2021M-34)
… the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded. Key Findings The Board and … the Watervliet City School Districts District Board and District officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Duanesburg Central School District – Information Technology (2021M-40)
… School District (District) officials ensured information technology (IT) systems were adequately secured to protect … completed by February 2021. Sensitive information technology (IT) control weaknesses were communicated … School District District officials ensured information technology IT systems were adequately secured to protect …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Broadalbin-Perth Central School District – Online Banking (2020M-144)
… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Accounts Payable Advisory No. 72
Updated Guidance for Land Acquisition Payments
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… controls over user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish … user accounts to protect against unauthorized use, access and loss. Officials did not: Establish written … procedures for granting, changing and disabling user access. Provide periodic IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyMorristown Central School District – Information Technology (2021M-137)
… School District (District) officials adequately managed network user accounts and developed an information technology … Key Findings District officials did not adequately manage network user accounts or develop an IT contingency plan that … granting, changing and revoking user access to the overall network. Perform periodic reviews of network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137