Search
Accounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business … appropriate Master Contract ID in the Master Contract ID field on the voucher. For more information on referencing a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsShoreham-Wading River Central School District – Financial Management (2017M-75)
… seven-member Board of Education, operates five schools with approximately 2,250 students. Budgeted appropriations … million. Key Findings The Board has not adopted budgets with reasonable expenditure and fund balance appropriations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mSackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Willsboro Central School District – Financial Condition (2015M-362)
… one school with approximately 275 students, is governed by an elected five-member Board of Education. Budgeted … 12 percentage points. District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets … and reduce the amount of unrestricted fund balance in a manner than benefits District residents. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Somers Central School District – Fixed Assets (2016M-74)
… fixed assets above the established threshold limits have tags affixed identifying them as District properties. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Starpoint Central School District – Financial Condition (2015M-266)
… Niagara County. The District, which operates four schools with approximately 2,700 students, is governed by an elected … in a manner that benefits the taxpayers and in accordance with applicable statutory provisions. Properly report and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Spencerport Central School District – Financial Condition (2016M-254)
… Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Remsen Central School District – Fund Balance and Reserves (2015M-306)
… District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Ogdensburg City School District – Payroll (2016M-250)
… Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, which operates three schools with … controls. Such controls include having someone independent of the payroll process review salary and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Wallkill Central School District – Financial Management (2015M-294)
… 30, 2015. Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, … operates five schools with approximately 3,000 students, is governed by an elected nine-member Board of Education. … and only appropriate the amount of fund balance that is actually needed to cover expenditures. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294West Genesee Central School District – Segregation of Duties (2016M-303)
… controls over certain cash receipts were adequate for the period July 1, 2014 through March 31, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.6 … and there was no process in place for someone independent from the recordkeeping function to verify that funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Margaretville Central School District – Fund Balance (2015M-55)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through October 20, 2014. … Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… period July 1, 2014 through June 30, 2015. Background The Amityville Union Free School District is located in the Town … clerk’s duties or implement compensating controls. … Amityville Union Free School District Payroll 2016M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, … operates two schools with approximately 540 students, is governed by an elected seven-member Board of Education. … a multiyear financial plan. Ensure that corrective action is taken to correct audit deficiencies identified. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22City of Niagara Falls – Financial Condition (2017M-170)
… 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… 2012 through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementRipley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a … The Board did not appropriate or use the unemployment insurance reserve to pay related expenditures and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clymer Central School District – Financial Management (2016M-187)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Clyde-Savannah Central School District – Financial Condition (2015M-338)
… District, which operates two schools with approximately 840 students, is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338