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Fort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Hampton Bays Union Free School District - Claims Processing (2018M-68)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … payment. Key Findings The claims auditor approved claims for payment for purchases containing confirming purchase orders. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68XIX.2 Overview – XIX. Project Costing (PCIP)
… can be charged and posted to project budgets. The use of a project allows for transactions in one place and visibility into an agency’s financial … stakeholders. The Project Guide along with the guidance in the sections below are used to establish a new Project. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… or $2,500. Key Recommendation Consider offering a buyout to help reduce costs. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mII.3.C Budget Execution – II. New York State Financial Accounting
… chapter shall be available for payment until a certificate of approval has been issued by the director of the budget.” Budget certificates, which are represented by … be made available at the specific budgetary account code of expenditure (e.g., personal services, travel, contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionState Comptroller DiNapoli Releases Municipal & School Audits
… County) The former supervisor did not ensure all cash in his custody was properly collected and disbursed and did … for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
… policies and procedures, such as a bullying chart, code of conduct and leadership class, to prevent, investigate, … and supportive educational environment. We reviewed all of the 173 reported Uniform Violent and Disruptive Incident … Recommendations There were no recommendations as a result of this audit. District officials agreed with our report. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 20 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed … with our recommendations and have indicated they planned to initiate corrective action. … audit avoca school district …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees and all five Board members), 17 employees or 15 percent of … the annual SHP Training. Key Recommendations Ensure all employees complete annual SHP Training and encourage …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingYates County – Sexual Harassment Prevention Training (S9-23-07)
… 45 total individuals we tested (23 selected employees and all 22 elected officials), we found three elected officials, … to monitor the completion of annual SHP Training by all employees and should encourage elected officials to …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Operational Advisory No. 9
… in calendar year 2023 will be escheated according to the following schedule: CHECK TYPE CHECK TYPE DESCRIPTION … Payments 4/22/25 WCB Workers’ Compensation Board 4/22/25 P All State Refunds (Except PIT & OUF) 4/23/25 W Unclaimed Fund … 4/23/25 B Payroll 4/23/25 For more information regarding the escheatment process see the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Annual Financial Report Filing Deadlines
… in a letter signed by the CFO and emailed to AFRFILE@osc.ny.gov , faxed to (518) 486-3146 or mailed to Office of the … Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. … Annual Financial Report Filing Deadlines …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Uniondale Union Free School District – Information Technology (2023M-61)
… As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … ensure they are necessary. Disable 3,471, or 71 percent, of the District’s enabled nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61State Agencies Bulletin No. 1972
… of $41,000.00 for calendar year 2022. Employees are not eligible to choose both the “Retirement Catch-Up” and … enrolled in the New York State Deferred Compensation Plan are affected. Effective Dates Maximum salary contribution … for the above referenced Deferred Compensation Plans are already in effect. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022New Lebanon Central School District - School District Website (S9-19-37)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37State Comptroller DiNapoli Releases School District Audits
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were … with the computer acceptable use policy or maintain a current authorized user list. Sullivan County Board of … Education approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1914
… Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase retroactively …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-association