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Miller Place Union Free School District – Check Signing (2017M-76)

… While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … signature flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76

Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)

… District, which operates two schools with approximately 690 students, is governed by an elected seven-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-services

South Country Central School District – Procurement (2013M-91)

… $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 fiscal … $105.8 million. Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed 36 claims …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Liberty Central School District – Financial Operations (2016M-25)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, … operates two schools with approximately 1.625 students, is governed by a nine-member Board of Education. General fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25

Lansing Central School District – Financial Management (2015M-256)

… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers. Develop more …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256

Utica Academy of Science Charter School – Purchasing (2015M-71)

… September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the … Utica Academy of Science Charter School Purchasing 2015M71 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248

Westchester Library System – Procurement (2015M-199)

… which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

Town of Virgil – Board Oversight (2015M-40)

… controls and Board oversight for the period January 1, 2013 through November 3, 2014. Background The Town of … Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40

Batavia City School District – Information Technology Equipment Inventory (2022M-74)

… District (District) officials appropriately track and inventory information technology (IT) equipment. Key Findings … District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a … policy for establishing and maintaining IT equipment inventory. Did not maintain a complete and accurate IT …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory

Town of Owego – Financial Management (2015M-179)

… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

Town of Stockton – Financial Management (2014M-90)

… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …

https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… and track the type of revenues the State receives. The product code field can also be used in conjunction with the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Orchard Park Public Library – Audit of Claims (2016M-191)

… period January 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the … Orchard Park Public Library Audit of Claims 2016M191 …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Greenlawn Water District – Accounting Records (2015M-231)

… 2015. Background The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves approximately … Recommendations Maintain the District’s accounting records in a timely, accurate and complete manner. More effectively …

https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231

State Police Bulletin No. SP-221

… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … Association are affected. Effective Dates Effective in paychecks dated August 4, 2021 (Administration). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insurance

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Waterloo Central School District - Financial Condition Management (2019M-137)

… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings District … million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six reserves with …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137