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Huntington Union Free School District – Financial Condition (2015M-356)
… September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in … Huntington Union Free School District Financial Condition 2015M356 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… for the 2015-16 fiscal year total approximately $56 million. Key Findings The Central Treasurer did not issue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… District officials did not always retain necessary quote documentation with the claim vouchers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Eastchester Union Free School District – Financial Management (2016M-59)
… or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Babylon Union Free School District – Financial Condition (2015M-323)
… July 1, 2014 through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates three … Babylon Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Amityville Union Free School District – Payroll (2016M-155)
… all overtime was preapproved. Overtime payments included work of a routine nature that, with proper scheduling, may … the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the … and providing justification for overtime prior to the work being performed. Review work schedules and determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Key Findings District officials did not perform a cost-per-meal analysis and the District’s productivity level for meals per labor hour (MPLH) is below the industry average. The District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… School store receipts were not supported by a profit and loss statement or sufficient detail for the central treasurer … that extra-curricular activity clubs attach profit and loss statements or other detail sufficient to support that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… 1, 2012 through February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected … Raquette Lake Union Free School District Monitoring Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… District officials have not segregated IT inventory control responsibilities. District officials do not conduct … records. Key Recommendations Adequately segregate IT asset control functions so that no one person has control over assets for their life cycle. Implement a policy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… Purpose of Audit The purpose of our audit was to determine if the District was effectively … year totaled approximately $1.7 million. Key Findings Meals cost more to prepare than the revenue generated by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… The purpose of our audit was to review the District’s reserve funds and extra-classroom activity fund for the … officials did not appropriately establish and maintain reserve funds. Extra-classroom activity club officials did … totaling $38,377. Key Recommendations Ensure that reserve funds are governed by Board resolutions or policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomAmagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Copiague Union Free School District – Check Signing (2015M-181)
… The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2013 through … approximately $112.5 million. Key Findings The District’s check signature policy permits any one of the Board … payroll checks. Key Recommendations Amend the District’s check signature policy to require the Treasurer to sign all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee … The Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The … operates five schools with approximately 2,440 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Greenport Union Free School District – Financial Condition (2014M-203)
… condition for the period July 1, 2012 through March 31, 2014. Background The Greenport Union Free School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Unified Court System Bulletin No. UCS-130
… new deduction code to be used for voluntary participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in Bargaining Unit SA, represented by the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkOpinion 2001-7
… DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking district) … -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) … Parking Districts (authority to charge "entry fee" to properties within extension) LOCAL LAWS -- Fees (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
The capital construction expenditure account codes have been designed to permit the identification of the following types of information for capital construction expenditures
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projects