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Financial Condition Audits Schools
… View audits that examine the financial condition of school districts …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/schoolsInformation Technology Audits
… list of Information Technology Audits that were completed in 202123 …
https://www.osc.ny.gov/local-government/audits/information-technology-auditsHiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing … time is not available to recruit any available non-retired personnel, or Extensive recruitment efforts did not … these sections however, a prearranged agreement to rehire the employee risks the separation not constituting a …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… of) individuals, unemployment insurance benefits, and nonprofit organizations. These types are payments are … Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60301 … private schools, and other local government units, nonprofit organizations, as well as certain financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period … 1, 2013 through September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Dansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … and Wayland in Steuben County. The Library, which is a school district public library organized to serve the …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Dunham Public Library – Claims Processing (2015M-15)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Albany Public Library – Leave Accruals (2015M-293)
… 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Gloversville Public Library – Claims Processing (2014M-81)
… is located in the City of Gloversville, Fulton County, and serves the approximately 19,200 residents of the … district public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. … to ensure that claims are adequately documented, audited and approved. Key Recommendation Establish a claims …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Lockport Public Library – Claims Processing (2015M-192)
… 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Northville Public Library – Cash Disbursements (2015M-53)
… 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves … account. Not all cash disbursements were properly included in the accounting records. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Longwood Public Library – Bank Account Management (2015M-309)
… School District’s residents. The Library is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Public School Safety – Incident Reporting and Unauthorized Student Departures
… Services, SED developed a uniform incident reporting system, the Violent and Disruptive Incident Report (VADIR), … are captured in DoE’s “Online Occurrence Reporting System” (OORS) and submitted to SED for VADIR purposes. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s … approximately $2.6 million. Key Findings Library officials do not review or approve financial transactions before they …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354DiNapoli: After-School Provider Misused $194,320 in Public Funds
… The SCO Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), … has two contracts worth $2.7 million to provide extended school day services for the SED. SCO provides academic, arts and music activities during non-school hours to children who attend high-poverty, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsSaratoga Springs Public Library – Claims Processing (2014M-351)
… of the Library’s internal controls over claims processing for the period July 1, 2013 through June 30, 2014. Background … Springs City School District. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $5.5 … the responsibility to audit and approve all claims for payment to the Board President. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Library is located in Oswego County and is classified as a school district public library. The Library, which serves a … of Trustees whose seven members are elected by Fulton City School District residents. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269North Shore Public Library – Financial Condition (2013M-344)
… fiscal year. Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through … Library officials have maintained a capital projects fund with a balance on June 30, 2012 of $266,602 despite … the Library Director, including cash flow projections, fund balance projections or a comparison of actual revenues …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… [read complete report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate … The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time … The Board should thoroughly audit and approve claims prior to payment. Library officials should review leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126