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Marlboro Central School District – Information Technology (2021M-33)
… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable … procedures for managing system access. Restrict the use of shared network user accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Marcellus Central School District – Online Banking (2020M-66)
… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Camden Central School District - Claims Audit Process (2019M-124)
… 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by … However, 45 claims totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not audit 10 scholarship payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Glens Falls City School District - Financial Management (2019M-12)
Determine whether District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12DeRuyter Central School District - Information Technology (2019M-175)
… to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… State agencies should be familiar with the following reference for single audit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberRFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… Issued by the Office of the State Comptroller Issued November 26, 2025 The Office of the State Comptroller (“OSC”) is seeking …
https://www.osc.ny.gov/procurement/rfp0003Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… warranted. Work with Bilingual officials to ensure their compliance with the provisions of the RCM. To Bilingual: …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualIT Asset Management (2022-MS-2)
… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to … IT assets were missing locations or employees assigned. As a result, officials exposed the approximately $21.8 million …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs … New York State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document … a request to the Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Harpursville Central School District - Financial Condition (2018M-120)
Harpursville Central School District Financial Condition 2018M120
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Cayuga County - Procurement and Claims Audit (2018M-274)
… withdraw 25 payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 …
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)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that … employees used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67DiNapoli Statement on NYC's 2025 Budget Modification
… to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps … due to a steadily declining population, as well as lower pension and debt service spending, in the current year. … and I encourage the city to provide more realistic levels of funding in the outyears for items that have persistently …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modification