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Edmeston Central School District – School Lunch Operations (2015M-174)

… in Madison County. The District, which operates one cafeteria that serves approximately 420 students, is governed … Recommendation District officials should closely monitor cafeteria operations, continue to control costs and make …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174

Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015m

Onondaga Central School District – Nonpayroll Disbursements (2014M-257)

… Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. … Education, operates three schools with approximately 900 students. Budgeted appropriations for the 2013-14 fiscal year …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257

Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)

… Central School District is located in the Towns of Altona, Beekmantown, Chazy, Clinton, Dannemora, Ellenburg, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra

New Paltz Central School District – Financial Condition (2014M-38)

… fund balance to provide a financial cushion in case of unforeseen expenses. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38

Medina Central School District – Reserve Funds (2014M-155)

… of our audit was to examine the District’s reserve funds and selected financial management practices for the period … Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155

Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)

… ensured that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through … Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in Delaware County; and the Town of Unadilla in …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m

The Academy Charter School – Board Oversight (2014M-295)

… School operations in relation to the approval of contracts and review of payments to service providers for the period … not approve contracts with the School’s management company and its information technology consultant. The Board did not … Key Recommendations Approve all contractual agreements and ensure that approval is recorded in the Board minutes. …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …

https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165

Village of Mill Neck – Financial Management (2014M-358)

… The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Village Board and has a general fund budget of approximately $2.6 million … Findings The Board has not established adequate policies and procedures or provided guidance on maintaining a …

https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… Medicaid reimbursement claims. Establish written Medicaid claim procedures and ensure staff maintain necessary Medicaid claim documentation. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

Village of Cayuga Heights – Board Oversight (2014M-292)

… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …

https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292

Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)

… $1.8 million for the general, water and sewer funds. Key Findings Payroll duties are not adequately …

https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has approximately 400 residents. The Village is governed by an elected three-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Village of Franklinville – Police Payroll and Water Accountability (2014M-262)

… review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870. Key Findings … adequately monitor or develop a plan to address the causes for the difference in water produced to the amount billed to …

https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262

Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)

… 31, 2015. Background The Manchester-Shortsville Central School District is located in the Towns of Manchester, … in Ontario County. The District, which operates one school with approximately 820 students, is governed by an … ManchesterShortsville Central School District Procurement of Professional Services 2016M157 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professional

South Seneca Central School District – Financial Management (2015M-255)

… general fund appropriations for the 2015-16 fiscal year total approximately $23 million. Key Findings The … and adopt a multiyear capital plan for a three- to five-year period. Adopt a reserve fund plan which addresses the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255

South Lewis Central School District – Financial Condition (2016M-83)

… $25.1 million. Key Findings The District’s unassigned fund balance exceeded the 4 percent legal limit for fiscal years … or operations plan to outline the use of surplus fund balance. Key Recommendations Ensure that the District’s unassigned fund balance is in compliance with statutory limits. Formulate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83