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Clyde-Savannah Central School District – Financial Condition (2015M-338)
… 1, 2012 through October 22, 2015. Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in … Findings The Board did not adopt realistic budgets based on historical or known trends, and the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Fabius-Pompey Central School District – Information Technology (2016M-237)
… assess the District’s management of network user accounts and security settings for the period July 1, 2014 through … in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which operates … to the District’s computer system in at least six months, and 18 of the 111 were last used in 2013 or earlier. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Treasurer should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… complete report – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured … audit school district Amherst …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andCopiague Fire District – Credit Card Purchases (2019M-98)
… audit period, 753 totaling $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIrvington Union Free School District – Fixed Assets (2022M-89)
… of the 105 fixed assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, … in the District’s possession. These items included a desk, oven, stove, television and television studio equipment. 65 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… sewer operating fund. Ensure that adequate controls are put in place with the computerized accounting system and that …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Minden – Budgeting (2014M-366)
… July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain … general fund without first eliminating the tax levies in the part-town funds (those that exclude the Village), … with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Newfane Central School District – Financial Management (2020M-88)
… limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Milford – Justice Court Operations (2014M-279)
… Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Power of Attorney
… Durable Power of Attorney (POA) document allows someone else, referred to as the “agent,” (for example, a trusted … Power of attorney allows someone else to act on your behalf NYSLRS offers a durable power of …
https://www.osc.ny.gov/retirement/members/power-attorneyComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… From 2004 to 2016, Bottini Fuel improperly retained customer overpayments and duplicative payments for heating … for heating oil; instead, the company swept excess customer balances out of customer accounts and used them to … General's Office. The Attorney General's Office will contact all defrauded customers to distribute the restitution …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actEnglish Language Learners Programs
… ELLs and are required to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more … nine (78%) school districts we visited that required BE programs did not have a program or an exemption from BE … education; however, 5,632 (77%) students did not have programs available in their home languages and/or grade …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 2001-8
… items of expense of the district which shall be charged only against the zone(s), or the other respects in which the … that if the fire protection district is to be dissolved only upon termination of current fire protection contracts, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8VI.1.A Budgetary Chartstrings – VI. Budgets
… Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string from a … defined for each entity that maintains and reports on its own transactional data. A BU is a required configuration item … Generally, each agency as defined by law has its own BU. However, the majority of the Public Benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
City of Poughkeepsie Audit FollowUp 2013M30F
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTown of Green Island – Justice Court Operations (2016M-349)
… 30, 2016. Background The Town of Green Island is located in Albany County and has approximately 2,600 residents. The … Town Board. The Town’s Justice Court collected $333,922 in fines and fees and $15,498 in bail during our audit period. Key Finding Town Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… 1, 2013 through August 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed … Briarcliff Manor Union Free School District Budgeting Practices 2014M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313