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East Quogue Union Free School District – IT Asset Management (S9-22-8)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $8,200 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Randolph Central School District – IT Asset Management (S9-22-22)
… As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… functions. Key Recommendations Develop written procedures for managing network account user access that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Horseheads Central School District – Network Access Controls (2021M-127)
… were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter … if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies … Appendix B includes our comments on issues raised in the District’s response. … Determine whether Horseheads …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Whitesboro Central School District – Separation Payments (2020M-146)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions did not always match records provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityWillsboro Central School District – Student State Aid (2023M-119)
… manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Windsor Central School District – Fuel Controls (2022M-133)
… purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key Findings District officials did not have adequate … of fuel costing approximately $38,300 are not accounted for. Employees used District credit cards to purchase fuel, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133State Comptroller DiNapoli Statement on New York City Preliminary Budget
… Over $3 billion in better than projected revenue and $2.4 billion allocated but not spent on asylum seekers … 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also … schools, overtime, special education, school nurses and rental assistance in the current fiscal year only, a …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetSUNY Bulletin No. SU-144
… Purpose To provide instructions for processing Discretionary Lump Sum Payments. Affected … Discretionary Lump Sum Payments. Effective Date Payments for the Fall and Spring semesters may be made beginning in … become full-time. Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-144-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2007SUNY Bulletin No. SU-132
… Purpose To explain procedures for processing Discretionary Lump Sum Payments. Affected Employees Active employees in Bargaining Units 08 and 41 with the following Pay Basis … Lump Sum Payments. Effective Date(s) Payments for the Fall Semester may be made beginning in Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-132-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2006Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… on Mama Program’s CFRs and to Mama Program’s tuition reimbursement rates, as warranted. Remind Mama Program …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualResponsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … controls. However, a governing board has responsibility for the oversight of the local government’s or school’s IT …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Agencies Bulletin No. 1106
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … to affected PEF and M/C participants explaining the tax rules. CSEA participants are informed of the taxability … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To inform agencies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … to affected PEF and M/C participants explaining the tax rules. CSEA participants are informed of the taxability … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To inform agencies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… [read complete report – pdf] Audit Objective Determine whether Eastchester Union Free … permissions to determine if they needed to be disabled. As a result, we identified the following unneeded network user … Develop, adopt, distribute and periodically review and test a comprehensive IT contingency plan. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationGeneseo Central School District – IT Asset Management (S9-22-11)
… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … based on recent purchases could not be physically located. Two interactive displays (one costing $2,281 and one without a cost recorded) and one printer (no cost recorded) were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a contract, the awarding … note: Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases