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Greenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Alden Central School District – Financial Management (2016M-372)
… Wyoming County. The District, which operates four schools with approximately 1,690 students, is governed by an elected … and reasonable, and use the excess amounts in accordance with applicable statutory provisions in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … review letter. The District’s tentative budget complies with the tax levy limit. Key Recommendations This budget …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Yonkers City School District – Fixed Assets (2015M-229)
… for the City of Yonkers. The District operates 39 schools with approximately 26,000 students. As of July 1, 2014, the … not tagged or the asset tag information did not agree with the accounting records, 10 could not be located, nine …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western New York Maritime Charter School – Financial Operations (2015M-124)
… policy requirements and did not approve contracts with all vendors. Key Recommendations Develop written … that three written quotes are obtained, in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Dansville Central School District – Separation Payments (2016M-102)
… Steuben County. The District, which operates three schools with approximately 1,600 students, is governed by an elected … Not all separation payments were made in accordance with collective bargaining or other agreements. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… County. The District, which operates two schools with approximately 924 students, is governed by an elected … Ensure that Ripley CSD is properly billed in accordance with the contract. Clarify and update its policy related to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they … on State contract and compare the vendor’s pricing with the State contract list prices. Develop a plan for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… collection rates. Since 2012, the Village has contracted with a vendor to assist with the processing of parking tickets and to enforce payment …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Cortland Enlarged City School District - Budget Review (B4-15-12)
… appropriations. The District’s preliminary budget complies with the tax levy limit. Key Recommendations Develop … are reasonable and based on prior years’ actual amounts with appropriate increases. Restrict the use reserve funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… in Oswego County. The District, which operates two schools with approximately 1,300 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… five-member Board of Education, operates one school with approximately 690 students. Budgeted appropriations for … audit logs to monitor user activity and compliance with computer use policies. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andGeneral Brown Central School District – Financial Condition (2014M-216)
… seven-member Board of Education, operates three schools with approximately 1,550 students. Budgeted appropriations … Key Findings The Board has balanced recent budgets with appropriations of fund balance and reserves while …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Mentz – Board Oversight (2016M-403)
… five-year period and a fund balance policy. Adopt budgets with realistic estimates for revenues and expenditures and that comply with, or properly override, the property tax cap. Conduct …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Kirkwood – Justice Court Operations (2016M-414)
… in located in Broome County and maintains a Justice Court with two elected Justices. The Town is governed by an elected … a list of Court liabilities and comparing this listing with the reconciled bank balance and money on hand. Follow up …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Suffolk County. The District operates one school with approximately 450 students attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate 428 students …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of North East – Internal Controls Over Information Technology (2013M-31)
… Key Findings The Board does not have a written agreement with one of the Town’s IT service providers and cannot be … Ensure that the Board has a written agreement with all third-party IT service providers that clearly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Brighton Memorial Library – Board Oversight (2015M-116)
… over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the … a comprehensive written investment policy in accordance with General Municipal Law. Review bank and investment …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Otisco Fire District – Financial Operations (2016M-415)
… The Treasurer had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not … the Treasurer prepares and files annual financial reports with OSC within 60 days after the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Darien – State Contract Loader Purchases (2013M-88)
… contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot … on State contract, and compare the vendor’s pricing with the State contract list prices, as adjusted for State …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88