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Sewanhaka Central High School District – Student Fees (2016M-296)
Sewanhaka Central High School District Student Fees 2016M296
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Incarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges the New York State … Findings Both payment matches yielded minimal exceptions. In addition to conducting the matches, we observed NYSIF’s …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesAnnual Audit
… Fund for Reopened Cases. Board staff enter claims data for all special funds claims into the Board’s automated payment …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… by the nine Boards of Education of the BOCES’ component school districts. Budgeted appropriations for information …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mPenfield Central School District – Financial Management (2015M-162)
… on historical trends or other identified analysis. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Niagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Avon Central School District – Information Technology (2016M-123)
… is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Accounts Payable Advisory No. 15
… and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, … unit must maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing … (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHoosic Valley Central School District – Financial Management (2014M-6)
… August 31, 2013. Background The Hoosic Valley Central School District is located in the Towns of Schaghticoke and … that benefits District taxpayers. … Hoosic Valley Central School District Financial Management 2014M6 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… the internal controls over selected District financial activity for the period July 1, 2012 through November 20, 2013. Background The … all non-original equipment manufacturer (OEM) school bus options were consistent with State contract pricing for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of the benefits, rights and responsibilities of all parties to the contracts. Ensure that Board members …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks totaling $6.7 million … Key Recommendations Ensure the Treasurer maintains control of her electronic check signature at all times. Designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… interfund loans or authorize transfers to close out all or part of these loans. Develop realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. … Determine whether the Glen Aubrey Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… District (District) officials provided proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsStamford Central School District – Fund Balances (2016M-106)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 20, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. … percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term borrowing and internal controls over … 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingMorris Central School District – Financial Operations (2015M-251)
… claims processing procedures and fund balance management for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.5 million. … liabilities. Key Recommendations Ensure that BOCES’ claims for goods and services are audited and approved by someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionAlden Central School District – Financial Management (2016M-372)
… of fund balance in the annual budget. Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372