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Utica Academy of Science Charter School – Purchasing (2015M-71)
Utica Academy of Science Charter School Purchasing 2015M71
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial … Board of Cooperative Educational Services BOCES Real Property Leasing 2015M312 …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyWalton Central School District – Financial Condition (2014M-118)
… 13, 2014. Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… and management of soil erosion. The District is governed by a five-member Board of Directors appointed by the Genesee County Legislature. During 2016, District …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andGreenlawn Water District – Accounting Records (2015M-231)
… January 1, 2014 through February 28, 2015. Background The Greenlawn Water District is located in the Town of Huntington … Greenlawn Water District Accounting Records 2015M231 …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Canajoharie – Procurement (2015M-36)
Village of Canajoharie Procurement 2015M36
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Village of Suffern – Budget Review (B24-6-3)
… levy of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal … increase to no more than the tax levy limit as permitted by law unless the Village Board properly overrides the tax …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … 1, 2016 through February 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population … Town of Corinth Claims Auditing 2017M102 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Village of Silver Springs – Water Accountability and Billing (2015M-139)
… of our audit was to evaluate the Village’s water billing and production operations for the period January 1, 2013 … is governed by an elected four-member Board of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 … produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Lockport Public Library – Claims Processing (2015M-192)
… Education Department in 1893. The Library is governed by a three-member Board of Trustees, each of whom is appointed by the Lockport City School District’s Board of Education. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Pearl River Fire District – Purchasing (2016M-407)
… 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, … Pearl River Fire District Purchasing 2016M407 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The … which operates one building with 20 employees, is governed by a five-member Board of Trustees. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Westchester Library System – Procurement (2015M-199)
… Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January 1, 2014 … through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York State Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… of Audit The purpose of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … The purpose of our audit was to assess the Towns financial management and fuel procurement practices for the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is … The duties related to water district billing, collecting and recordkeeping were not adequately segregated. The Board … did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish compensating …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51State Agencies Bulletin No. 610
… Purpose To notify agencies of the new Report of Check Exchange form ( AC 1476-P ) for payroll transactions. … Effective Date(s) Immediately OSC Actions The Report of Check Exchange form ( AC 1476-P ) has been revised to … transactions only. Click here to access the Report of Check Exchange form available on the OSC Web site. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesSuffern Central School District - Financial Condition (2019M-145)
… last five years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the … being used. The tax certiorari reserve may be overfunded by $13.4 million based on past settlement rates. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Waterloo Central School District - Financial Condition Management (2019M-137)
… funds as a financing source for one-time expenditures, paying down debt or reducing property taxes. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Bay Shore Union Free School District - Procurement (2018M-212)
… prior approval, resulting in confirming purchase orders (POs). Key Recommendations District officials should: Follow … by the purchasing policy. Issue and have approval for POs prior to ordering goods and services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212