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City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the … Due to the lack of the use of sequential receipts there is no guarantee that all payments for building permits and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Long Beach – Budget Review (B7-14-12)
… 2014-15 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … percent increase over the 2013-14 budget. City officials plan to raise the additional revenue with a fee increase that …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for … 1, 2012 through September 6, 2013. Background The City of Batavia is located in Genesee County and has a population … City of Batavia Awarding Contracts for Goods and Services 2013M296 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296City of Yonkers – Budget Review (B6-15-16)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2015-16 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $14 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16North Greenbush Common School District – Budgeting (2016M-112)
… Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. … its students to attend one of four other school districts, is governed by an elected three-member Board of Education. … that result in the appropriation of fund balance that is not used to finance District operations. Reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… controls should be considered. The policy does not define how many credit card accounts may be established, limit the … with respect to card use. Ensure that credit card accounts do not allow cash advances. Give strong consideration to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsGouverneur Central School District – Financial Management (2016M-351)
… 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the … operates three schools with approximately 1,600 students, is governed by an elected nine-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with statutory limits. Consider requesting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany … CanisteoGreenwood Central School District Financial Management 2016M362 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds 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 $21 million. … Key Recommendations Adopt budgets with realistic estimates for expenditures to finance operations. Ensure the balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… District is located in Suffolk County and is governed by the Board of Education which comprises seven elected … of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice President as co-signer for all … appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the District’s unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Lackawanna City School District – Financial Condition (2014M-119)
… to rely on short-term borrowings. District officials do not prepare cash flow statements and therefore cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Homer Central School District – Financial Condition (2013M-306)
… 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and … Homer Central School District Financial Condition 2013M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hicksville Water District – Competitive Quotations (2013M-233)
… a copy of the written quotes be attached to the payment voucher or purchase order, no quotes were attached to the payment voucher or purchase order in our sample. Further, when …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Hancock Central School District – Financial Condition (2013M-187)
… to the District’s reserves. We found those reserves to be over-funded by approximately $699,000 at June 30, 2013. … and 2012-13 and reduced its unexpended surplus funds to a more reasonable level. However, we found that the Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… the District’s budgets did not cut revenues at the same pace. The District has accumulated an increasing amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188School Districts’ Energy Performance Contracts (2013-MR-1)
… State aid received to help finance the acquisition and installation of the capital equipment and assets used in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Germantown Central School District – Financial Management (2013M-230)
… 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven … expenditures. Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230