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Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mRoxbury Central School District - Health Insurance Buyouts (2019M-89)
Determine whether District payments for health insurance buyouts were costeffective supported by collective bargaining agreements and correctly calculated
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
Determine whether transfer station and compost facility cash receipts were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityBroadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Accounts Payable Advisory No. 44
… Subject: Contracts Requiring Electronic Payments Reference: All centralized contracts dated June 2014 or later contain …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… District officials did not properly manage network user account controls to help maintain continuity of business … granting, verifying, changing and disabling network user account access, including business office network user account access. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsSouth Orangetown Central School District – Network User Accounts (2022M-24)
… accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer needed. The 30 accounts include 13 generic accounts, nine former …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Supported Browsers
… small text files stored in your browser. They help improve site performance for returning visitors, but they don't …
https://www.osc.ny.gov/online-services/supported-browsersXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… in foreign currency using the Statewide Financial System. New York State cannot process Automated Clearing House or check …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencySt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… District would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations …
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)
… 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-119Binghamton City School District – Information Technology (2019M-147)
… District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly review … District officials adequately safeguarded data from abuse or loss …
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)
… help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster recovery …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193George Junior Republic Union Free School District – Website Transparency (2021M-212)
… audit reports Original and final annual budgets, and Board meeting minutes Key Recommendation Ensure that required and helpful …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction. … Document retention must be in full compliance with all applicable state and federal laws, rules and regulations. Agencies should refer to the General Retention and Disposition Schedule for New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… complete report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key Recommendations Establish adequate …
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
… covered federal funds clear the state’s bank account, an EFT settlement involving covered federal funds occurs, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesState Comptroller DiNapoli Releases Municipal Audit
… Thomas P. DiNapoli today announced the following local government audit has been issued. Jefferson County Industrial … project applications. Find out how your government money is spent at Open Book New York . Track municipal spending, … 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditArgyle Central School District – Medicaid Reimbursements (2020M-171)
… District would have realized revenues totaling $13,319, 50 percent of the reimbursement. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171