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Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… in Chautauqua County. The District, which operates two schools with approximately 924 students, is governed by … under-billed Ripley Central School District by $41,125. One nonresident student was not billed for $14,438 in tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Northern 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
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for …
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)
… if District officials implemented payroll policies and procedures to ensure that employee pay was accurate for … District is located in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which operates one school with approximately 120 students, is governed by an …
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)
… The East Williston Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. Key Findings The Central … did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always …
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-20Albany 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-2013mCherry 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-operationsSeaford 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)
… 4, 2016. Background The Victor Central School District is located in the Town of Perinton in Monroe County, the … buildings on one campus with approximately 4,360 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117