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Bolton Central School District - Fund Balance Management (2018M-249)

… Unrestricted unappropriated fund balance at the end of 2017-18 was $2.7 million or 29 percent of 2018-19 appropriations, exceeding the 4 percent statutory … The unemployment insurance reserve was overfunded and the retirement contribution reserve was not being used as …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Tuckahoe Common School District - Purchasing (2018M-228)

… of quotes. Key Recommendations Use competitive methods to procure professional services and purchases under the … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

Heuvelton Central School District – Procurement (2023M-55)

… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Northern Adirondack Central School District – Financial Condition (2020M-51)

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

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Operational Advisory No. 6

… recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2026 contain the appropriate lapse date. Please see … should review appropriations scheduled to lapse on March 31, 2026 by utilizing the SFS report NYKK0004 as …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-reminders

State Agencies Bulletin No. 347

… provide instructions for processing payroll deductions for Federated Community Campaigns (SEFA) for the 2003 calendar … and verify the completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee’s Agency … Code, Social Security Number and Name. The pre-printed Federated Code, which appears at the top right of the form, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaign

Area #12 – Information Technology Contingency Planning – Information Technology Governance

… or human error, for example, could significantly curtail a local government’s or school’s operations. Proactively … and planning for such disruptions will help prepare local government and school personnel for the actions they … will vary depending on the size and sophistication of your local government’s or school’s operations. Some best …

https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following … New York State Comptroller Thomas P DiNapoli today announced the following …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an elected … fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Elwood Union Free School District – Electronic Transfers (2014M-133)

… transactions. The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Irvington Union Free School District – Information Technology (2016M-266)

… Purpose of Audit The purpose of our audit was to examine internal controls over information technology (IT) … through external mail servers. District staff are able to access websites that are unrelated to their District duties and violate the acceptable use …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

Rondout Valley Central School District – Fixed Assets (2023M-36)

… combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 could … were unable to verify this due to a lack of proper asset tags and incomplete inventory records. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Monticello Joint Fire District – Fiscal Operations (2017M-80)

Monticello Joint Fire District Fiscal Operations 2017M80

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Industrial Development Agency Board Governance (2017-MS-1)

… prosperity and economic welfare of the people of the State. An IDA’s Board is responsible for the IDA’s general … provided, uniform project agreements, annual assessments on project progress including job creation and retention, as …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1

IX.12.M Journal Vouchers – IX. Federal Grants

… agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency … state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments … expenditures/disbursements and increase the cash balance in the federal fund which results in a state CMIA interest …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchers

Medina Central School District - Reserve Funds (2019M-165)

… and District officials effectively managed the District’s reserve funds. Key Findings District officials have not … performed an analysis of the reserves, as the District’s reserve policy requires. As a result, they could not … they were not established. Key Recommendations Review reserve funds to determine whether they are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Challenging a Determination – Forest Rangers Plan

… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of the … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Challenging a Determination …

https://www.osc.ny.gov/retirement/publications/1864/challenging-determination