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Jowonio School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jowonio School (Jowonio) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… be eligible for reimbursement, reported costs must comply with the provisions in the RCM. For the fiscal year ended … HLVS reported on its CFR that we tested were in compliance with SED’s requirements. However, we identified $10,040 in … costs that HLVS reported on its CFR that did not comply with SED’s prescribed requirements for reimbursement. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to children between the ages of three and five who live in New York City as well as Westchester, Nassau, and Suffolk counties. Pursuant to New York State's Education Law, providers such as …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… New York and provides Special Education Itinerant Teacher (SEIT) services to children between the ages of three … on financial information reported on the providers’ CFRs. For the three fiscal years ended June 30, 2011, Metro Therapy … To SED: Review the recommended disallowances, adjust Metro Therapy’s CFRs, and revise Metro Therapy’s …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualPine Valley Central School District –Financial Management and Procurement (2014M-36)
… officials did not ensure that budgets were realistic or maintain reserves in accordance with statutory … address the need for maintaining certain reserve balances or under what specific circumstances they will be used or replenished. The District has accumulated in excess of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… managers and field representatives performed site visits for construction projects, they did not routinely inspect the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followState Agencies Bulletin No. 1004
… earnings for partial salary overpayments submitted on Form AC-230. Earn Code “OTO” should be used regardless of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkState Agencies Bulletin No. 1005
… earnings for partial salary overpayments submitted on Form AC-230. Earn Code “OTO” should be used regardless of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1005-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkState Comptroller DiNapoli Releases State Audits
… at private schools and schools with proportionally larger international and migrant student populations. … An initial …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Pearl River Union Free School District – Competitive Procurement (2015M-363)
… and services in accordance with State General Municipal Law and the District’s purchasing policy. … Pearl River Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Valley Central School District – Information Technology (2020M-154)
… whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s … whether the Board of Education Board and Valley Central School District District officials ensured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154New Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Watervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School Districts District Board and District officials ensured information technology IT assets and data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… use, access and/or loss. Officials did not: Monitor compliance with the District’s acceptable use policy (AUP). … Develop and implement procedures to monitor compliance with the AUP. Develop written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Appendix B includes our comments on the issues raised in the Town’s response. … Determine whether the Board ensured …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and … Certain reserves had excessive balances when compared to their respective liabilities. Key Recommendations Ensure … all reserve balances and transfer overfunded amounts to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mBroadalbin-Perth Central School District – Online Banking (2020M-144)
… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Dryden Central School District – Financial Condition (2013M-396)
… fund balance is in compliance with the Real Property Tax law statutory limits. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Oversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and … Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for patients. The …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesTown of Orange – Budget Review (B20-2-14)
… may have on the Town’s finances. General and highway fund revenues are overestimated by $25,000 potentially. Highway fund appropriations are underestimated by at least $17,900. The general fund’s 2020 ending fund balance is estimated at $64,000, …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14