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North Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Windsor Central School District – Fuel Controls (2022M-133)
… adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without … action. Appendix B includes our comment to an issue raised in the District’s response. … Determine whether Windsor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareState Comptroller DiNapoli Statement on New York City Preliminary Budget
… Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: … than projected revenue and $2.4 billion allocated but not spent on asylum seekers through June 30, 2026 will be used to fund …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOperational Advisory No. 6
… Subject : Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) has completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersSUNY 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 … Lump Sum Payments. Effective Date(s) Payments for the Fall Semester may be made beginning in Administration … Pay Period 18L, paychecks dated December 27, 2006 Payments for the Spring Semester may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-132-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2006Responsibility for IT Internal Controls – Information Technology Governance
… protected from unauthorized access and use. The governing board’s internal control responsibilities primarily involve authorization, oversight and ethical leadership. Generally, governing boards … IT internal controls. However, a governing board has responsibility for the oversight of the local government’s or …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… the costs reported by Mama Program, LLC (Mama Program) on its Consolidated Fiscal Reports (CFRs) were reasonable, … costs for the SEIT preschool cost-based program. Key Findings For the three fiscal years ended June 30, 2015, … the CFR; and $1,429 in unsupported depreciation expenses. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1106
… The CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected …
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 CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected …
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
… unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …
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)
… percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsBrentwood Union Free School District – Information Technology (2023M-83)
… complete report – pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) and officials ensured computerized data … determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… pricing to other customers during the Contract term for a similar quantity, and the maximum price or discount … this Contract, such better price or discount shall apply for similar quantity transactions under this Contract for the life of such general offer or promotion . If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. District officials did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsOnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96