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Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … years and 377 accounts that have never been used. Five of 10 tested employees visited social media, shopping …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members … most prudent and cost-effective manner. At the expiration of the current collective bargaining agreements (CBA) and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesDavenport Fire District – Financial Activities (2020M-147)
… all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Arlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Liverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Irvington Union Free School District – Fixed Assets (2022M-89)
… did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can … a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to … Key Recommendations Maintain complete, accurate and up-to-date fixed asset inventory records. Conduct periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Hammondsport Central School District – Investment Program (2024M-63)
… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
… services to disabled children who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … Parsons’ SEIT program was discontinued at the end of the 2012-13 fiscal year. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableABLE Residency
… – Signed into law on July 26, 2022 as Chapter 478 of the Laws of 2022 - A.7652/S.9335 (Gunther/Brouk) - Eliminates the New …
https://www.osc.ny.gov/legislation/able-residencyIncrease ABLE Account Balance
… Signed into law on November 25, 2019 as Chapter 545 of Laws of 2019 – A.7473 (Gunther) / S.6238 (Carlucci) – Increases …
https://www.osc.ny.gov/legislation/increase-able-account-balanceVendor File Advisory No. 9
… X, Section 4.A – Vendor Classifications Update: The Office of the New York State Comptroller has identified vendor classifications, a designation for the type of business the State does with each vendor. These …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During our audit period, DDI … Special Classes in an Integrated Setting. For the purposes of this report, these programs are referred to as the SED … Early Intervention program funded through the Department of Health, programs authorized by the Office for People With …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… as the SED Programs) to disabled children between the ages of three and five years. During the 2012-13 school year, … served 153 students. The New York City Department of Education (DoE) refers students to Kids-Centric based on … SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Kids-Centric based on statutory rates. For …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… program to children with disabilities between the ages of three and five years. During the 2013-2014 school year, … services to 108 students. The New York City Department of Education (DoE) refers students to United based on … on its annual CFRs. The State reimburses DoE for a portion of its payments to United based on the SED-established rates. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … who is responsible for the overall general administration of AOLC. The ED is appointed by, and under the general …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1339
… for use in PayServ. OSC will provide a weekly spreadsheet of all current position pools that are associated with a cost … PayServ with a valid cost center effective the beginning of the pay period for the following check dates (Institution … PayServ with a valid cost center effective the beginning of the pay period for the following check dates (Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1339-sfs-cost-centers-payserv-09152014-09302014-lapse-datesBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2011, Bilinguals' Programs reported a total of $13.3 million in reimbursable costs. Key Findings We … Manual guidelines; $29,722 paid for the personal benefit of Bilinguals officials and staff, including but not limited … Bilinguals officials to help ensure their proper reporting of reimbursable costs. To Bilinguals: Ensure that …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manual