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Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the … 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
AltmarParishWilliamstown Central School District Financial Condition 2015M232
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Educational Services (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the … flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Malverne – Procurement (2017M-16)
… 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. … authorization from the Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term borrowing and internal controls over … 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPenfield Central School District – Financial Management (2015M-162)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $89.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Avon Central School District – Information Technology (2016M-123)
… Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Procurement (2016M-222)
… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler … million. Key Findings The District's procurement policy does not include procedures for the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, … operates three schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Webb Union Free School District – Fund Balance (2016M-140)
… in Oneida County. The District, which operates one school with approximately 270 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Whitesville Central School District – Financial Management (2016M-313)
… include realistic estimates of appropriations based on actual needs and that estimates for the planned use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through February 9, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189State Agencies Bulletin No. 180
… Purpose To provide information about a new Reveal report and to provide instructions for agencies Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsTown of Caroline – Renewable Energy (2013M-325)
… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. … Board members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Gates-Chili Central School District - Financial Management (2019M-53)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … and reserves. Key Findings District officials circumvented the statutory limit on surplus fund balance by making more … million in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for … by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was … the names of the claimants, the amounts allowed and the funds and appropriation accounts to be charged. Enter in the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Agencies Bulletin No. 2128
… Purpose The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking