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Lackawanna City School District - Tuition (2019M-59)
… underpayment of $900 for one student. The District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Baldwinsville Central School District – Fuel Inventory (2022M-106)
… records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or ensure fuel users … accurately reported information needed to monitor fuel usage. Ensure the District’s fuel tanks were physically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations … The Office of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – … - utilizing the SFS report NYKK0004 as detailed in the Guide to Financial Operations, Chapter XVII, Section 2.A - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollChappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxIT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… complete report - pdf] Audit Objective Determine whether: The Board and District officials ensured information … records for non-instructional employees. Key Findings The Board and District officials have not adopted adequate … provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonBOCES Milk Bidding (2018-MS-2)
… [pdf] , Dutches [pdf] , Onondaga-Cortland-Madison [pdf] , and Monroe 2-Orleans [pdf] . Audit Objective Determine … districts (districts). Bidding cooperatively: Maximized buying volume and allowed districts to receive the lowest … Key Recommendation Consider other bidding methods, such as a cooperative purchase, to maximize buying volume when …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… identify unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user … 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … Recommendations Maintain and periodically evaluate a list of authorized network user accounts and notify the IT vendor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userDeRuyter Central School District - Information Technology (2019M-175)
… to officials. Key Recommendations Review and update the acceptable computer use policy and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… report – pdf] Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed … findings occurred because School officials did not follow New York State Education Department (NYSED) guidance for …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8SUNY Bulletin No. SU-304
… Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 2L, paychecks dated 05/12/2021. Payments for the Spring semester only may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $444.52. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-304-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2020SUNY Bulletin No. SU-316
… to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021Tier Status – Article 14 Benefits
… employer offers the one-year final average salary benefit for your employee group; or Are employed by the City of Yonkers or the State … 8, 2010 and did not elect to be covered by Article 22 (opt into Tier 5), can be covered by Article 11 or Article 14 …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusLittle Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure fixed assets were recorded and accounted for properly. A … check has not been performed since June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Somers Central School District – User Accounts and Software Updates (2021M-153)
… to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mWarrensburg Central School District - Financial Condition Management (2017M-265)
… to use excess fund balance to benefit District residents. Close completed capital projects. District officials … they planned to initiate corrective action. … Warrensburg Central School District Financial Condition Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mSaratoga Springs City School District – Procurement (2023M-25)
… City School District (District) officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key Findings District officials did not always procure goods and services according to policy requirements or maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25