Search
Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Middle Country Public Library – Treasurer (2015M-291)
… governed by an elected five-member Board of Trustees, is a school district public library that received its charter from the …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Who Is Responsible? – Travel and Conference Expense Management
… and accountability of travel and conference expenses in accordance with board policies: Management officials (or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
Determine whether the Harborfields Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/harborfields-s9-21-31.pdfGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
Determine whether the Goshen Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/goshen-s9-21-29.pdfEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
Determine whether the Eden Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/eden-s9-21-28.pdfCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
Determine whether the Coxsackie-Athens Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coxsackie-athens-s9-21-21.pdfCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
Determine whether the Canandaigua City School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canandaigua-s9-21-25.pdfWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
Determine whether the Wellsville Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wellsville-s9-21-39.pdfWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
Determine whether the Waverly Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waverly-s9-21-38.pdfSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
Determine whether the Schalmont Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schalmont-s9-21-35.pdfMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
Determine whether the Malone Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/malone-s9-21-32.pdfPoland Central School District - Claims Audit Process (2018M-214)
… which bypass the claims audit process, we found that District officials established effective claims processing … purposes and audited and approved before payment. District officials made 36 debit card purchases totaling … Key Recommendations Discontinue the use of the debit card. District officials generally agreed with our recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… health and safety. Instead, the Department relied on the school district operating the UPK program, or the Office of Children … Finally, we found there was a lack of consistency in how school districts were inspecting their UPK provider locations …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followExamples from GASB Statement 34 - Statement of Activities
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 ------ 1,457,820 6,461,708 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/commack-2020-15.pdfOpinion 93-21
… benefits ( Feldman v Miller , 151 AD2d 755, 542 NYS2d 777; Opn No. 90-37, supra ; Opn No. 86-78, supra ). To …
https://www.osc.ny.gov/legal-opinions/opinion-93-21June 2002: Advance Refunding Bonds
… Issued To: School District and BOCES Business Officials Purpose of Bulletin … reporting requirements for advance refunding bonds. Many school districts are issuing advance refunding bonds this … the escrow account. These are not included in the school district budget. What Notes to Financial Statements are …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsOpinion 91-32
… prohibits counties, cities, towns, villages and school districts from making gifts or loans of "any money or … New York , 171 NY 263; Teachers' Ass'n Central High School District No. 3 v Board of Education Central High School … e.g., Ausable Chasm Co. v State , 266 NY 326; City of Rochester v Chiarella , 98 AD2d 8, 470 NYS2d 181, affd 63 …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… complete report - pdf] Audit Objective Determine whether District officials purchased goods and services in accordance … for appropriate purposes and audited and approved before payment. Key Findings District officials did not: Seek competition for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-audit