Search
Tonawanda City School District - Procurement (2023M-108)
… (District) officials used a competitive process to procure goods and services. Key Findings The Board of Education … did not always use a competitive process to procure goods and services. As a result, they did not comply with … Section 103 and may have paid more than necessary for goods and services. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the … services to 27 students who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a District-prepared cost-benefit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Operational Advisory No. 34
… 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 to a Federal Customer Contract (Grant), a two-step process is … agency must then link that project/activity combination to the corresponding Federal Customer Contract line using the …
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)
… Comply with the surplus fund balance limit established by New York State Real Property Tax Law Section 1318. Develop … accurate and reliable annual reports and account for all District assets. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mState Comptroller DiNapoli Releases School Audit
… following school district audit was issued. East Rockaway Union Free School District – Extra-Classroom Activity Funds … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditGroton Central School District – Cash Management (2020M-124)
… interest rates. The Business Official did not: Develop and manage a comprehensive investment program or comply with … District officials generally agreed with our findings and recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… space. Key Findings County officials: Paid more than $1.5 million to a limited liability company (LLC) to lease and …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Buffalo City School District - Charter School Tuition Billing (2019M-122)
Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid PECA was accurate
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122State Comptroller DiNapoli Releases School District Audit
… price. In addition, officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in … and $17,565 in finance charges and other fees. Find out how your government money is spent at Open Book New York . …
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-34Duanesburg Central School District – Information Technology (2021M-40)
… (District) officials ensured information technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss. Key Findings District officials did not ensure IT systems were adequately secured and protected against … District officials ensured information technology IT systems were adequately secured to protect against …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Broadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Accounts Payable Advisory No. 72
… “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition payments. … with voucher processing when acquiring real property (i.e., land). This includes processing voluntary and … to submit the documentation to OSC. Finally, it provides a link to a spreadsheet to facilitate the voucher coding …
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)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Ulster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Haldane Central School District – Information Technology (2021M-84)
… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Berkshire Fire District - District Operations (2020M-40)
… could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish adequate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Inlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180