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IT Asset Management (2022-MS-2)
… 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be located. We found 22 percent of these IT assets costing about $279,270 were not properly … not be located and 15 percent were not inventoried. None of the 20 Districts implemented policies or procedures …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Agencies Bulletin No. 1052
… Purpose To describe a new field in PayServ to be used by New York State’s Statewide Financial System (SFS). Affected Employees All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… today announced a new reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It … offers a variety of investment options including three age-based portfolio options that parents can choose from … which invest exclusively in low-cost Vanguard index funds, are designed to become more conservative portfolios …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted budgets consistently overestimated appropriations due to conservative budget practices. As a result, the District … to its reserve (restricted) funds, which increased by $1.50 million, or 65 percent (from $2.31 million to $3.81 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Little Flower Union Free School District – Fixed Assets (2022M-78)
… and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure … June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Otselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold … for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Archived Publications
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … 31, 2012 - 9/25/13 Fiscal Stress Drivers and Coping Strategies - 6/18/13 New Fiscal Realities Challenge Local … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsIslip Fire District – Financial Condition (2020M-25)
… financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Elmsford Union Free School District – IT Asset Management (S9-22-9)
… IT assets to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Lynbrook Union Free School District – Purchasing (2022M-17)
… District’s purchasing policy for goods and services not subject to competitive bidding. Key Findings The purchasing … economical use of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved seven purchases totaling $71,141, as sole source, which precludes them from competition, without confirming the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Three Village Central School District – Financial Operations (2021M-141)
… ] Audit Objective Determine whether Three Village Central School District (District) officials provided appropriate oversight … to the financial software. Establish an electronic banking policy or adequate bank transfers or electronic payment …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Putnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or … security policy to address password requirements. Assess all local user accounts with administrative permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the 151 change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersPenfield Central School District – Procurement (2022M-76)
… School District (District) officials made procurements in accordance with District policies, statutory requirements … could not support they properly sought competition for purchases totaling $7.9 million: Subject to competitive … did not complete a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Baldwinsville Central School District – Fuel Inventory (2022M-106)
… safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not … officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only used for … 18 invoices and found District records support that the District may have been overbilled for 2,518 gallons …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Cohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with … maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed … of Special Programs should: Establish procedures to ensure all documentation requirements are met to submit Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andJustice Court Fund
… the State Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: courtfund@osc.ny.gov Email: JCFModernization@osc.ny.gov Contact the DMV: Email: tsledsupport@dmv.ny.gov Phone: …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundOperational Advisory No. 10
… Subject: Updates to the GFO Pertaining to the new Fringe Benefit & Indirect Cost (FBIC) Automation Process … running queries and security roles: Chapter VII.9.A - Fringe Benefits and Indirect Costs Automation To help support …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automation