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Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… District officials did not always appropriately track, inventory and safeguard IT equipment.IT department staff did not maintain complete IT inventory records. As a result, District officials cannot … that cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyLansing Fire District – Investment Program (2023M-62)
… not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … by New York State General Municipal Law Section 39. The District earned interest totaling approximately $9,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Bilingual Care, … Reports (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualIT Asset Management (2022-MS-2)
… District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Officials from … IT assets were missing locations or employees assigned. As a result, officials exposed the approximately $21.8 million …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Comptroller DiNapoli Releases School District Audits
… manage fund balance and reserves. The board’s actions to manage fund balance were not transparent and made it appear that the district needed to both increase taxes and use appropriated fund balance to … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1052
… Purpose To describe a new field in PayServ to be used by New York State’s … Effective Date(s) Immediately Background New York State is in the process of developing a new Statewide Financial System …
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
… Savings Program has provided more than $524 million to help parents across the state pay for college this year,” said DiNapoli. “The latest reduction to the Direct Plan’s management fees means that more money will be available to help parents plan ahead for college. As the price of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planAkron Central School District - Financial Management (2018M-195)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Harpursville Central School District - Financial Condition (2018M-120)
… Determine whether District officials adequately managed the District’s financial condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than … decreased by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionOlean City School District – Reserve Funds (2022M-187)
… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… Periodically review work performed by outside vendors on the District’s behalf. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentOswego City School District - Separation Payments (2021M-194)
… (District) officials calculated separation payments to certain District employees in accordance with … provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance coverage and a … the teaching assistant did not meet the CBA requirements to receive these benefits. The former Superintendent with a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Copiague Fire District – Credit Card Purchases (2019M-98)
… findings in our report. Appendix B includes our comments on certain issues District officials raised in their …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Lyncourt Union Free School District – Information Technology (2020M-121)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess … and have initiated or indicated they planned to initiate corrective action. … Determine whether Lyncourt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Brasher Falls Central School District – Financial Condition (2019M-158)
… complies with the statutory limit and use surplus funds to fund one-time expenditures or needed reserves, pay off … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Victor Central School District - Financial Management (2019M-62)
… reserves with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt … estimates for revenues and appropriations and the amount of fund balance and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Saranac Central School District - School District Website (S9-19-30)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Central Square Central School District - School District Website (S9-19-29)
… budget-to-actual results, appended property tax report card or transparent multiyear financial plan. Key … and CAP and a comprehensive appended property tax report card. Should enhance transparency by: Posting all audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… District (District) officials used a competitive method to procure professional services and entered into written … District officials did not always use a competitive method to procure professional services or enter into written … Enter into written agreements establishing the services to be provided and the basis for compensation. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152