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West Babylon Union Free School District – School Lunch Operations (2016M-243)

… March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, Suffolk … The District operates seven cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, … West Babylon Union Free School District School Lunch Operations 2016M243 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243

Clymer Central School District – Financial Management (2016M-187)

… statutory limits and develop a plan to use the surplus funds. Review all reserves at least annually to determine if …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187

Kings Park Central School District – Fuel Inventory (2015M-282)

… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282

Jasper-Troupsburg Central School District – Financial Condition (2015M-22)

… The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools … nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22

Schenevus Central School District – Budgeting (2014M-123)

… students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $7.73 million. Key Finding The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … is located in the Towns of Lewiston and Porter, Niagara County. The District is governed by an elected seven-member …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)

BayportBlue Point Union Free School District Leave Accruals 2015M202

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202

Cambria Housing Authority – Financial Management (2015M-316)

… Purpose of Audit The purpose of our audit was to determine if expenditures … and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. Background The Cambria Housing Authority is located in the Town of …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316

West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)

… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the … Key Findings The Board was not provided with monthly bank statements, bank reconciliations and canceled checks. … and compare them to the approved claims. Adopt financial policies and implement procedures to account for fund-raising …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-over

East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)

… and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. Background The East … for a fund-raiser did not maintain an accountability of ticket sales. The Treasurer did not prepare adequate monthly …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financial

Riverhead Central School District – Vendor Master File (2017M-139)

… The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. … policies or procedures for maintaining the vendor master file. The District did not have any procedures in place to … whether a vendor name is already included in the master file before creating a new entry and did not periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139

Bolton Fire District – Credit Cards (2017M-180)

… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District incurred …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180

Columbia-Greene Community College – Information Technology (2017M-213)

… of Audit The purpose of our audit was to determine if College officials ensured that the College's Information Technology system was adequately … July 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in Columbia … ColumbiaGreene Community College Information Technology 2017M213 …

https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213

Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)

… was to determine whether Authority officials procured goods and services in accordance with the procurement policy … Key Findings Authority officials did not obtain quotes for public works projects totaling $18,762 and purchases …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology

South Glens Falls Central School District – Access Rights (2012M-257)

… 1, 2011, to September 30, 2012. Background The South Glens Falls Central School District is located in Saratoga County. … South Glens Falls Central School District Access Rights 2012M257 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Patchogue-Medford Union Free School District – Budget Review (B17-7-2)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2

Jefferson Central School District – Fund Balances (2015M-236)

… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Opinion 2008-5

… the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money payable under fire protection contract); (submission of … FIRE PROTECTION AND PREVENTION -- Contracts (amounts payable to volunteer fire company); (restrictions on use of …

https://www.osc.ny.gov/legal-opinions/opinion-2008-5