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Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… that are subject to competitive bidding and quotes for the period July 1, 2014 through December 31, 2015. … operates four elementary schools with approximately 2,190 students, is governed by an elected seven-member Board of … District officials did not have bid documentation to support payments totaling $757,700 made to two vendors for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… July 1, 2013 through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public … Erie 1 Board of Cooperative Educational Services Special Aid …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Lansing Central School District – Procurement (2021M-213)
… to competitive bidding requirements. Periodically compare prices for goods and services to State contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213IX.7.F M-Year Legislation – IX. Federal Grants
… of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Frankfort – User Charges (2014M-117)
… 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a … and recording or provided oversight over the two account clerks, running the risk that billings could be … to approve adjustments and did not ensure that an audit log of the adjustments was maintained. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Penn Yan – Water Operations (2013M-104)
… population of approximately 5,200. The Village is governed by an elected Board of Trustees comprised of six Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly … record each capital project separately in the capital projects fund. Use the records for each capital project to … Village of Depew Internal Controls Over Capital Projects 2013M29 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Crown Point Fire District – Board Oversight (2024M-29)
… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the … reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash … the District’s financial activity was diminished. As of December 31, 2023, required annual audits for 2017 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Opinion 88-41
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention … 130(5), 138: Fire prevention programs are a proper town function. The town board may acquire property for use in … that fire protection programs are a proper part-town function if authorized by local law and that a town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli: Special Education Providers Shortchanging Special Needs Children
… cases of possible fraud that have been referred to law enforcement for further investigation. “Special education … director. The audit’s findings have been referred to law enforcement for further investigation with the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This Section provides Business Units with guidance on how pay and reconcile charges … This Section provides Business Units with guidance on how pay and reconcile charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor … Online Vendor Add Portal SECTION OVERVIEW AND POLICIES New York State agencies can directly enter information in the … for any individual or entity not already registered as a New York State Vendor using the New York State Substitute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… and internal controls over the cash receipt function from waste water, park and recreation, or building permit fees. Invoices …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mState Agencies Bulletin No. 1239
… 1, 2013 (Military) and April 4, 2013 (Institution). There is no planned disruption to the PayServ system availability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Waverly Central School District – Financial Condition (2013M-148)
… million. Key Findings The Board and District management are not developing realistic expenditure budget estimates. … intentionally continue to collect taxes in excess of what is necessary for financing current operations in an effort to accumulate funds for future use, set aside those funds in appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Liberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … The proposed 2013-14 fiscal year budget for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, the food service fund had spent $10,517 more than they received …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… submitted the required applications for use of the Library facility. The Board spent $8,500 for travel that may not have … the submission of applications to use the Library facility. Review questionable travel payments and consider …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297