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True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mNorthern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat with … Director People for the American Way About Black History Month The first Black History Month was celebrated in 1976 at the nation’s bicentennial, … Comptroller DiNapoli hosts his annual Black History Month Celebration …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district … the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mSherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… should be taken in most cases. Obviously, this will depend on the specific deficiency and the dollar amount involved. … to request a more detailed claim and to educate the vendor on itemization requirements. If the claim is for travel or … is sometimes a matter of judgment and will vary based on the situation. In some cases, consultation with the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCorning City School District – Procurement (2016M-222)
… Purpose of Audit The purpose of our audit was to review the District's procurement practices for the period … or bids. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of professional services and require strict adherence to the requirements of the procurement policy. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222State Agencies Bulletin No. 1883
… The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 … and 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 calendar year. Effective Dates Effective as of Administration checks dated January 6, 2021 and Institution checks dated January 14, 2021. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5School Districts’ Energy Performance Contracts (2013-MR-1)
… counsel to determine whether action should be taken to recoup the difference. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Minerva Central School District – Payroll (2016M-18)
… The District, which operates one school with approximately 120 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… year total approximately $56 million. Key Findings The Central Treasurer did not issue pre-numbered duplicate … Funds are not always deposited in a timely manner. Bank deposit slips are usually not prepared by the ECA clubs … written guidelines. Key Recommendations Ensure the Central Treasurer issues pre-numbered receipts to the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… seven-member Board of Education, operates two schools with approximately 1.040 students. Budgeted appropriations … The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationAvon Central School District – Information Technology (2016M-123)
… Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… were purchased in mid-2015, no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine … cost-effective use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany … Albany Leadership Charter High School for Girls Professional Services 2013M283 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… The Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates four schools … School store deposits during 2015-16 were not made in a timely manner, with the time between collection and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedVictor Central School District – Information Technology (2016M-117)
… Purpose of Audit The purpose of our audit was to review Information Technology (IT) … The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117