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Norwich City School District - Fund Balance Management (2018M-198)
… fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund operations. As a result, the District ended 2017-18 … financial plan that was unrealistic when compared to the adopted budgets. Key Recommendations Adopt realistic, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… auditor did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… the District provided Medicaid-reimbursable services to 27 students who were eligible for Medicaid during the 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Operational Advisory No. 34
… Guidance : Starting on April 1, 2022, NYS agencies acquired the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity that is related … accurate Federal billing in the SFS. The following SFS Job Aids can assist with this two-step process: Step 1 - …
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)
… Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed and adopted unrealistic budgets. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mTonawanda City School District - Procurement (2023M-108)
… to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Duanesburg 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-40Accounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments Guidance: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide …
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)
Determine whether Morristown Central School District District officials adequately managed network user accounts and developed an information technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… a result, the District has an increased risk that it could lose important data and suffer serious interruption in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84State 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)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review network user … and unneeded permissions. Monitor employees’ Internet use to ensure compliance with the District’s AUP. District … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Broadalbin-Perth Central School District – Online Banking (2020M-144)
Determine whether the BroadalbinPerth Central School Districts District Board and District officials ensured online banking transactions were appropriate and information was secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Buffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key … written policies or procedures for charter school tuition billing. Key Recommendations Annually review the New York … PECA set-aside amounts for charter school tuition billing. Develop and adopt written policies and procedures …
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)
… whether College officials use competitive methods when procuring goods and services. Key Findings The … College officials and employees use competitive methods when procuring goods and services in accordance with General … Determine whether College officials use competitive methods when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Ulster County Probation Department – Restitution Payments (S9-20-8)
… Objective Determine whether the Ulster County (County) Probation Department (Department) officials enforced … Determine whether the Ulster County County Probation Department Department officials enforced …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Eastport-South Manor Central School District – Building Safety (2020M-18)
… whether District officials provided effective oversight to ensure compliance with required building safety at the junior-senior high school (JSHS). Key Findings District officials did not: … maintenance plan for all major building systems. Ensure that a visual building inspection is performed in any …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Berkshire Fire District - District Operations (2020M-40)
… whether District officials used a competitive process to procure goods and services. Determine whether District officials established adequate controls to safeguard fixed assets. Determine whether the Treasurer … prices. The Board did not establish adequate controls to safeguard fixed assets. The Treasurer did not submit AUDs, …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40