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Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… analysis when deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. Background … (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsTown of New Hartford – Procurement (2017M-149)
… was to determine whether Town officials used competitive methods when procuring goods and services for the period …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Sherrill City School District – Reserve Funds (2017M-247)
… one-time expenditures, fund needed reserves, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Findings The Director improperly recorded administrative fee financial activity in the recovery fund. More than … cards. Key Recommendations Ensure that administrative fee revenues are properly recorded in the general fund. … bills and invoices are reviewed and approved in a proper claims audit prior to payment. Provide oversight to ensure …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Lincklaen – Board Oversight (2017M-37)
… examine the Board’s oversight of Town financial activities for the period January 1, 2015 through December 16, 2016. … The Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Greene Central School District – Financial Condition (2016M-17)
… through December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, … Greene Central School District Financial Condition 2016M17 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… officials did not adequately segregate payroll duties or establish sufficient compensating controls. Overtime and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Franklinville Central School District – Financial Management (2017M-49)
… of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is … portion was actually used to finance operations. The Board and District officials have allowed unrestricted fund balance … written policy or plan for establishing, funding and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Dolgeville Central School District – System Access Controls (2016M-265)
… information in the District’s financial system and student information system for the period July 1, 2014 … $19 million. Key Findings Not all financial system and student information system user accounts were necessary. Some … Recommendations Evaluate all existing financial system and student information system user accounts and remove any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Chenango Valley Central School District -- Budget Review (B17-4-5)
… review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates … Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where … available debt service funds to pay debt service principal and interest. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… the statutory limit. The Board did not appropriate or use the unemployment insurance reserve to pay related …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high school …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCamden Central School District – Financial Condition (2016M-51)
… through September 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, … Camden Central School District Financial Condition 2016M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … whether work shifts can be adjusted to reduce the need for overtime. Segregate the payroll clerk’s duties or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Village of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Fishers Island Waste Management District -- Purchasing (2015M-292)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. … Amend the District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. Comply with the purchasing policy and statutory …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292