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Contract Advisory No. 22
… 2.C - Contract Funds Reservation Chapter XI, Section 12.D - Closing Contracts … Closing Contracts in the Statewide …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… audit was to determine whether extra-classroom activity funds were adequately safeguarded and cash collections and … … Peru Central School District ExtraClassroom Activity Funds 2017M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Silver Creek Central School District – Financial Condition (2015M-321)
… unrestricted fund balance totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sewanhaka Central High School District – Student Fees (2016M-296)
… of our audit was to examine the collection of student fees for test preparation classes, advanced placement exams and … January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Personal Income Tax Refunds
… appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsAnnual Audit
… our daily audit, we reviewed claims processed by the Board on a post payment basis to identify potential duplicate …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
Monroe 2Orleans Board of Cooperative Educational Services Software Management 2015M56
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mPenfield Central School District – Financial Management (2015M-162)
… 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and … operates six schools with approximately 4,500 students, is governed by an elected seven-member Board of Education. … requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Henry Johnson Charter School – Financial Operations (2014M-214)
… are signed prior to the start of the contract period and contain adequately detailed descriptions of the services …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by an elected nine-member Board of Education, … and maintained. Develop a multiyear financial plan that is sustainable and includes information related to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… The District’s has overestimated appropriations for payroll, health insurance, retirement, debt and utilities by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the period … that is not under the control of the local school board in the city of Albany, Albany County. The School’s current …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… 2014. Background The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West … Hornellsville within Steuben County. The District, which is governed by an elected five-member Board of Education, … District officials did not designate an administrator who is independent of the financial recordkeeping system. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.78 … not adopt realistic budgets or establish sufficient rates for water and sewer fund operations. The Board did not audit, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Elmsford Union Free School District – IT Asset Management (S9-22-9)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Ellenville – Information Technology (2014M-278)
… through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is governed by an elected five-member Board of Trustees. … have not designated a financial software administrator who is independent of financial recordkeeping. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Morris Central School District – Financial Operations (2015M-251)
… District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Middleburgh Central School District – Financial Condition (2013M-206)
… 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is governed by the Board of Education which comprises five … District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. Key Findings Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… The Van Hornesville-Owen D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German … which operates one school with approximately 200 students, is governed by an elected five-member Board of Education. … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionDownsville Central School District – Fund Balance (2016M-79)
… 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, … which operates one school with approximately 295 students, is governed by an elected five-member Board of Education. … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79