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Inlet Common School District – Claims Processing (2023M-180)
… authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not … claims processing duties. Consider discontinuing using a debit card for District purchases. Approve all claims before …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Tonawanda City School District - Procurement (2023M-108)
… (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required … or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Operational Advisory No. 34
… Federal Customer Contract line using the Customer Contract section of the Project Guide to ensure accurate Federal billing in … see the Guide to Financial Operations, Chapter XIX, Section 2.C – Project Activities and Chapter XIX, Section …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… complete report – pdf] Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District officials … or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …
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)
… Regularly review network and local user accounts for appropriate permissions and disable those that are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Ulster County Probation Department – Restitution Payments (S9-20-8)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … always properly enforce restitution orders, disburse all victim restitution payments appropriately or notify the court … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
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)
… School District (District) officials adequately managed and monitored user accounts and permissions. Key Findings District officials did not adequately manage and monitor user accounts and permissions. As a result, the … School District District officials adequately managed and monitored user accounts and permissions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… - pdf ] Audit Objective Determine whether Haverstraw-Stony Point Central School District (District) officials … Determine whether HaverstrawStony Point Central School District District officials established …
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)
… did not: Develop written procedures for granting, changing and revoking user access to the overall network. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Accounts 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-paymentsState Comptroller DiNapoli Releases School Audit
… were not always timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not properly managing ECA finances, students …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41State Comptroller DiNapoli Releases School District Audit
… York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. … – Fuel Purchasing (Seneca County and Wayne County) During the 30-month audit period, auditors found the district could have reduced its fuel expenditures by at …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditBroadalbin-Perth Central School District – Online Banking (2020M-144)
… ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information was secure. Key Findings The Board and … Determine whether the BroadalbinPerth Central School Districts District Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144South Mountain Hickory Common School District – Financial Management (2022M-49)
… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mWatervliet City School District – Information Technology (2021M-34)
… Officials did not: Establish written procedures for managing, limiting and monitoring user accounts. Disable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Herkimer County Community College - Procurement (2019M-186)
… with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … Review and update the purchasing policy and procedures to ensure they are consistent, and provide detailed guidance … the purchasing policies and procedures are distributed to all staff involved in the purchasing process. Ensure that …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, transfers should be … fund balance as allowed by law, or to other reserves per statutes. Use money in the debt service fund to pay related …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Eastport-South Manor Central School District – Building Safety (2020M-18)
… complete report - pdf ] Audit Objective Determine whether District officials provided effective oversight to ensure … at the junior-senior high school (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system … repairs are completed or scheduled in the capital plan. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18