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Elmwood Village Charter School – Building Acquisition (2017M-237)
… School officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the … review and cost-benefit analysis when selecting a building. The Board did not pay a reasonable price for the building, by paying more than the appraised value. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Unified Court System Bulletin No. UCS-95
… Purpose To notify the Unified Court System of the change in eligibility for payroll … Employees Background At the request of the Unified Court System, OSC will modify Deduction Code 300 to allow … To notify the Unified Court System of the change in eligibility for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainTown of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period … The purpose of our audit was to review the Towns property tax …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Board provided adequate oversight of cash disbursements for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… of the State, distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… to examine the Department’s finances each year. Not all disbursements contained two signatures or sufficient … that the Treasurer prepares a written annual report of all moneys received and disbursed. Appoint an Auditing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… of Hempstead in Nassau County. The District is governed by an elected five-member Board of Education and operates … unexpended surplus funds exceed the level established by Real Property Tax Law. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Town of Esperance – Fund Balance (2016M-405)
… within its boundaries, is located in Schoharie County and has a population of approximately 2,000. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsPulaski Academy and Central School District – Financial Condition (2016M-81)
… through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which operates two … Develop realistic estimates of appropriations and the use of fund balance in annual budgets. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Newark Valley Central School District – Financial Management (2016M
… The Newark Valley Central School District is located in the Towns of Maine and Nanticoke in Broome County, the Towns of Harford and Lapeer in Cortland … Finding The District’s long-term financial plan projects a deficit unrestricted fund balance by 2018-19. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mCortland Enlarged City School District – Fund Balance (2017M-65)
… $2.4 million (63 percent), leaving fund balance at a very low level. Key Recommendation Establish budgets with … sustainable use of fund balance by seeking alternative financing sources where available or reducing expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65East Islip Union Free School District – Financial Condition (2015M-283)
… six schools with approximately 4,000 students, is governed by an elected five-member Board of Education. Budgeted … expenditures. Ensure that each reserve fund is established by a resolution that includes the rationale, objective and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 5, 2015. … elected nine-member Board of Education. Total expenditures for the 2014-15 fiscal year total approximately $28 million. … $1.7 million. The Board has not established a policy for funding and using the reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialState Agencies Bulletin No. 2191
… of new voluntary deduction codes for Sunlife Accident Insurance, Specified Disease Insurance and Hospital Indemnity Coverage. Affected … will automatically process deduction codes 513 Accident Insurance PEF, 514 Specified Disease Ins PEF and 515 Hospital … of new voluntary deduction codes for Sunlife Accident Insurance Specified Disease Insurance and Hospital Indemnity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pefVillage of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2014 through October 28, 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a … Village of Ellicottville Procurement 2016M426 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Ramapo Catskill Library System – Procurement (2015M-84)
… County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and … by an 11-member Board of Trustees, elected by the member libraries’ board members. Budgeted appropriations for 2014 … making purchases on behalf of the System’s member public libraries. Library System officials have not adopted a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Walworth-Seely Public Library – Board Oversight (2014M-260)
… The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the by-laws …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… of the State Education Department in 1969, is governed by a five-member Board of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Village of Altamont – Justice Court Operations (2016M-199)
… for the Court’s financial operations for the period June 1, 2014 through March 31, 2016. Background The Village of … in Albany County. The Village, which has approximately 1,720 residents, is governed by an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199