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New Lebanon Central School District – Network User Accounts (2021M-30)
… adequate internal controls over network user accounts to prevent unauthorized use, access and loss. Key Findings … controls over the District’s network user accounts to protect against unauthorized use, access and loss. … (IT) resources. Provide IT security awareness training to all employees using IT resources. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30State Comptroller Thomas P. DiNapoli Releases School District Audit
… District officials should have also revoked permissions for eight of the 12 network user accounts with administrative … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditSouthside Academy Charter School - Enrollment and Billing (2019M-70)
… is kept on file. Refund money due to the SCSD and bill the appropriate resident districts for the errors made …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Lansing Fire District – Investment Program (2023M-62)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) … not develop and adopt a comprehensive written investment policy as required by New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Unified Court System Bulletin No. UCS-65
… separate check payment, if an employee has an additional tax amount in his/her record, the additional tax will be deducted from both the regular check and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-65-december-2003-uniform-allowance-paymentComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cazenovia Central School District – Information Technology (Madison County) … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-445
… Agencies should refer to the CUNY RF Payment Authorization Form and the Summer Research Lag Payment Schedule for … CUNY RF Payment Authorization 2012 Summer Salary Awards Form prior to the submission of the payment. Any changes made … the grant(s) to be paid per CUNY RF Payment Authorization Form. Goal Balance: Leave blank. In order to process the CGR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… If you need to correct a member’s earnings or days worked, submit an … reported for 10 days and $1,000 in earnings but should have been reported for 20 days and $2,000 in earnings. Your … notified of their deficiency SCP in a letter from NYSLRS. Do not send payment for the employer portion of any salary …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … payable process. The treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… Officials also did not provide information technology (IT) security awareness training to employees. In addition, … were limited. District officials also did not provide IT security awareness training to employees. Hoosick Falls … Union Free School District – Information Technology (Nassau County) The board did not appoint a Chief Information …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsHarpursville Central School District - Financial Condition (2018M-120)
… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityCayuga County - Procurement and Claims Audit (2018M-274)
… goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims … goods and services in accordance with the procurement policy and statutory requirements …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Akron Central School District - Financial Management (2018M-195)
… Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… – pdf] Audit Objective Determine whether Oxford Academy and Central School District (District) officials procured and monitored transportation contracts in the best interest … not always ensure transportation contracts were procured and monitored in the best interest of taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andOswego City School District - Separation Payments (2021M-194)
… calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made … officials provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 … receipts to document the source, date, amount and purpose of each collection. Maintain ECA records, including support …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and … statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned … 2019. … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mCherry Valley Fire District - Board Oversight (2019M-141)
… Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured … … Determine whether the Board properly established reserve funds equitably billed for fire protection services …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141