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VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain … for guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesCazenovia Central School District - Information Technology (2019M-46)
Determine whether District officials ensured that the personal private and sensitive information PPSI on District servers
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and Madison Counties. The … operates three schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Longwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the District’s … provide guidance on procurement methods for purchases that do not require competitive bidding. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Maine Endwell Central School District – Budget Review (B4-13-14)
… Background The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key Findings Based on our review, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Franklinville Central School District – Financial Management (2017M-49)
… February 8, 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, … Franklinville Central School District Financial Management 2017M49 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Valhalla Union Free School District – Network User Accounts (2022M-26)
… adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. Key … not adequately manage the District’s network user accounts to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Selected Management and Operations Practices (Follow-Up)
… and it had poor controls over the disposition of fleet vehicles. NYPA's claimed energy efficiency savings were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followLittle Falls City School District – Leave Accruals (2016M-64)
… 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the … operates two schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… Background The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in … operates three schools with approximately 1,500 students, is governed by an elected five-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overDuanesburg Central School District – Separation Payments (2014M-67)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Dunkirk City School District – Financial Management (2017M-122)
… 1, 2013 through May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the … Dunkirk City School District Financial Management 2017M122 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Town of Duanesburg – Financial Records and Reports (2020M-116)
Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2020-116.pdfBrasher Falls Central School District – Financial Condition (2019M-158)
… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Syracuse City School District – Claims Audit Process (2016M-290)
… 31, 2016. Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component unit of the City. The District, which operates 34 schools with approximately 21,000 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290II.3.C Budget Execution – II. New York State Financial Accounting
… “no monies appropriated by this chapter shall be available for payment until a certificate of approval has been issued …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionGreece Central School District – Retiree Health Insurance (2016M-54)
… 31, 2015. Background The Greece Central School District is located in the Town of Greece, Monroe County. The … operates 17 schools with approximately 11,000 students, is governed by an elected nine-member Board of Education. … enrollees to District records to ensure that the District is only paying for health insurance for eligible retirees. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Town of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfWheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Background The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in … operates two schools with approximately 690 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-services