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Sandy Creek Central School District – Reserve Management (2023M-43)
audit sandy creek school district
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Madrid-Waddington Central School District – Financial Condition (2015M-347)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Opinion 99-10
… connotes the estimated period over which a particular asset is reasonably expected to be useful (see Cohn v U.S. , 259 F2d 371; "Government Fixed Asset Inventory Systems: Establishing, Maintaining and … reasonable accuracy. 3 November 16, 1999 Jeffrey S. Chase, Business Administrator Clinton-Essex-Warren-Washington …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Mexico Academy Central School District – Procurement (2023M-75)
… professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9DiNapoli Announces State Contract and Payment Actions for February 2017
… for Dispute Settlement; $3 million to Child and Family Services of Erie County; and $2.2 million to Mediation Matters, Inc. $292.4 million for 50 Judiciary Civil Legal Services grants, including $54.6 million to Legal Services …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017State Contract and Payment Actions in March
… work on FDR Drive in Manhattan. $5.2 million with H&L Contracting, LLC for overhead sign structure replacement in … State Legislature – Assembly $43,000 to McNamee Lochner, P.C. for outside counsel for independent investigations. New …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… July 1, 2012 through February 29, 2016. Background The Greenburgh-Graham Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Background The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is governed by the Board of Education which comprises seven … respective job functions. Ensure that the Superintendent is the only individual who assigns user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedOpinion 96-17
… incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training … courses of instruction" for firefighters. If the school or course is outside the county in which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Glens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Rensselaer City School District – Financial Condition (2016M-286)
… 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in … Rensselaer City School District Financial Condition 2016M286 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Copenhagen Central School District – Financial Condition (2016M-142)
… Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The … overestimated appropriations in the adopted budgets by an average of about $947,000 or 9 percent over the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… was to assess the School District’s financial condition for the period July 1, 2010 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were $13.9 million. Key Findings … if necessary, to identify the use of other funding sources for District operations if these moneys are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Opinion 2000-4
… opinion. COLLECTIVE BARGAINING AGREEMENTS -- Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES … -- Retirement Benefits (installment payment of termination pay) -- Termination Pay (installment payments) CIVIL SERVICE … a termination pay program where: the program is to provide an incentive to certain employees to separate from service, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… receipts and invoices should total the sum of the claim packet. Calculations for discounts should be verified when …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingChappaqua Central School District - Fixed Assets (2022M-186)
… procedures. 25 disposed assets that we examined were not removed from the District’s original asset list. Also, officials … assets are tagged. Ensure that all disposed assets are removed from the District’s new asset list. Update the fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… . Unneeded network user accounts are additional entry points into a network and, if accessed by attackers, could be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andOpinion 91-44
… insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Library is located in Oswego County and is classified as a school district public library. The Library, which serves a … of Trustees whose seven members are elected by Fulton City School District residents. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269