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Stockbridge Valley Central School District - Information Technology (2019M-13)
… - pdf] Audit Objective Determine whether the Board and District officials established information technology (IT) … (PPSI). Key Findings Employees did not comply with the District’s acceptable use policy (AUP). District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mGlens Falls Common School District - Cash Management (2019M-177)
… Audit Objective Determine if District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested … funds in a financial institution with higher available interest rates, interest earnings could have been increased …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… Buffalo would receive $350 million under the House bill; Rochester, $207 million; Syracuse, $126 million; Yonkers, $89 … Niagara Falls $59,477,053 Poughkeepsie $20,773,058 Rochester $206,828,044 Rome $25,939,899 Saratoga Springs …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021East Moriches Union Free School District – Budget Review (B7-14-3)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period … Public Library is a school district public library located in the Town of Islip, Suffolk County. The Library, which … duties were indicative of those of a public officer, did not take an oath of office, which is a requirement for …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Western Sullivan Public Library – Library Operations (2015M-156)
… and serves the residents of the Sullivan West Central School District. The Library, which operates three library …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Background The Center Moriches Free Public Library is a school district library located in Suffolk County and is governed by …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… County. It serves the residents of the Bayport-Blue Point School District and is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mOverview – Travel and Conference Expense Management
… both officers and employees of the local government or school district. In addition to policy development, this guide also …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewWaterloo Central School District - Financial Condition Management (2019M-137)
… - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Somers Central School District – User Accounts and Software Updates (2021M-153)
Determine whether Somers Central School District (District) officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/somers-2021-153.pdfOpinion 89-20
… -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) GENERAL MUNICIPAL LAW, … Law, §806 requires each county, city, town, village and school district to adopt a code of ethics setting forth for …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Monticello Central School District - Fund Balance Management (2020M-2)
… and District officials properly managed the general fund’s fund balance. Key Findings The Board overestimated appropriations … surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Little Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/little-falls-67.pdfOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
audit, oxford academy, school, transportation department purchases service contracts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oxford-academy-and-central-school-district-2023-2.pdfWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
audit, school, william floyd, check signing, online banking, 2022
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/william-floyd-union-free-school-district-2022-192.pdfCampbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Campbell-Savona Central School District, located in Steuben County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Gates-Chili Central School District - Financial Management (2019M-53)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively … managed fund balance and reserves. Key Findings District officials circumvented the statutory limit on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Deposit Central School District - Financial Condition (2018M-204)
… complete report - pdf] Audit Objective Determine whether District officials took action to effectively manage the … condition of the general and cafeteria funds. Key Findings District officials have: Implemented measures to contain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204