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Herkimer County Community College - Procurement (2019M-186)
… with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … 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)
… report - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were … Determine whether reserve funds and the debt service fund balance were reasonable …
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)
… with required building safety at the junior-senior high school (JSHS). Key Findings District officials did not: … with required building safety at the juniorsenior high school JSHS …
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)
… controls to safeguard fixed assets. Determine whether the Treasurer filed the annual update documents (AUDs). Key Findings Officials … when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40State Agencies Bulletin No. 329
… this change, OSC changed the Deduction Calculation routine from Flat Amount to Default to Deduction Table for the … benefit coverage only; there is no money deducted from the employees' paychecks. Agency Actions When entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageAccounts Payable Advisory No. 21
… Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units of new guidelines for … a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsHolland Patent Central School District – Fuel Inventory (2023M-141)
… to fuel buses. This reduces accountability and increases the risk that fuel could be stolen or misused without … fuel inventory records and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Sandy Creek Central School District – Reserve Management (2023M-43)
… Key Recommendations Ensure the EBALR is only used for allowable expenditures. Transfer funds improperly maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school districts during the 2018-19 through 2021-22 school years. The District overpaid tuition by $58,277 for 11 foster care …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The … Key Recommendations Establish a process to identify all possible Medicaid-eligible students. Establish procedures to ensure all Medicaid documentation requirements are met. Submit all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Huntington Union Free School District – Online Banking (2022M-178)
… that online banking transactions were appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… recorded, remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty … auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomState Agencies Bulletin No. 146
… Effective Date 12/17/1999 How to Submit a Transaction Open the Retirement Plans panel. Path: Start-Compensate … Use-Retirement Plans-Update/Display All Enter Emplid of the employee. Click OK. Select Correct Empl Rcd # . Click on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999Brighton Central School District – IT Asset Management (S9-22-6)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… – pdf] Audit Objective Determine whether Phoenix Central School District (District) officials appropriately tracked, … audit school phoenix IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… not develop a written IT contingency plan. As a result, the District had additional entry points for attackers to … and view personal, private and sensitive information on the network and did not have sufficient documented guidance … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… ensure claims were audited for accuracy and completeness. The District did not: Have proper documentation to support … required quotes for eight purchases totaling $106,212. The claims auditor did not: Audit claims for accuracy or … to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216State Comptroller Dinapoli Releases Municipal Audit
… was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk County) Auditors found the board did not … oversee the village’s financial operations and the Justice Court did not properly account for court funds. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… contingency plan in place that is properly distributed to all responsible parties and periodically tested for efficacy, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the RavenaCoeymansSelkirk Central School Districts District extraclassroom activity ECA and event admissions funds were adequately safeguarded and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity