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V.3.F Projects – V. Chart of Accounts (COA) Governance
… The Project ID ChartField captures transaction information for endeavors or events that may have one or more funding sources, may occur across fiscal years and agencies, … period, and may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… or ensuring billings were properly supported. The Board did not develop and adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140New Lebanon Central School District – Network User Accounts (2021M-30)
… use, access and loss. Key Findings Officials did not establish adequate controls over the District’s network … against unauthorized use, access and loss. Officials did not: Disable 26 unneeded generic accounts of the 48 generic …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Andes Joint Fire District – Financial Activities (2020M-158)
… Key Findings The Board of Fire Commissioners (Board) did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158State Comptroller Thomas P. DiNapoli Releases School District Audit
… interruption in operations. District officials should have disabled 17 of the 113 network user accounts auditors … Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… managed non-student network user accounts to ensure unnecessary accounts were disabled. Key Findings … not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled. Specifically: … did not establish comprehensive written procedures to periodically review all network user accounts, identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userMarlboro Central School District – Information Technology (2021M-33)
… established adequate controls over network user accounts and settings. Key Findings District officials did not establish adequate controls over network user accounts and settings. Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Marcellus Central School District – Online Banking (2020M-66)
… entered into agreements with the District’s banks, but did not require confirmations for all electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Pulaski Academy and Central School District - Separation Payments (2020M-20)
… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Connetquot Central School District - Financial Management (2019M-180)
… the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit … corrective action. 1 As per an October 28, 2019 draft of the 2018-19 audited financial statements. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Glens Falls City School District - Financial Management (2019M-12)
… in the increasing fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 operations. The District has not formalized or adopted a multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12DeRuyter Central School District - Information Technology (2019M-175)
… access, use and loss. Key Findings District officials did not: Limit or monitor employees’ personal Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Southside Academy Charter School - Enrollment and Billing (2019M-70)
… for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not … on billings for accuracy and verify that the correct resident district is being billed. Ensure that every enrolled … Refund money due to the SCSD and bill the appropriate resident districts for the errors made on billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
State agencies should be familiar with the following reference for single audit compliance issues
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberRFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… information as it becomes available, is available for download through the following links: Request for Proposals (Amended 2/27/2026), in PDF Attachments for Proposal , (Amended 2/27/26), in MS Word … , in MS Word format Attachment C – Question Submission Form , in MS Word format Responses to Initial Questions , in …
https://www.osc.ny.gov/procurement/rfp0003DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… today announced a new reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It is the fourth fee reduction since 2009 for Direct Plan account holders across the state. New York’s … than $524 million to help parents across the state pay for college this year,” said DiNapoli. “The latest reduction …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planIT Asset Management (2022-MS-2)
… Key Findings Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, … specific for IT equipment inventory. Nineteen Districts did not inventory all IT assets or conduct annual … Districts could not locate all IT assets. Eight Districts did not have adequate physical controls to protect IT assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2