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Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… school lunch appropriations for the 2016-17 fiscal year total $513,020. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… general fund appropriations for the 2015-16 fiscal year totaled approximately $56 million. Key Findings BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mBeacon City School District – Claims Auditing (2016M-20)
… The purpose of our audit was to examine the claims audit function for the period July 1, 2014 through September 30, … of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million and $66.3 million, respectively. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Controls Over Cash Advance Accounts
… for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and … to update its records. Promptly investigate and resolve old outstanding items and resolve the five items on the March …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 million. Key Findings … regarding the anticipated use of reserve funds for a five-year period but this plan does not include information … and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Village of Painted Post – Board Oversight (2017M-92)
… charges, payroll and information technology (IT). Various departments had different ways of recording employees’ time … timekeeping system and leave request process across all departments and centralize the maintenance of leave and …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background The Town of Stratford is located … Key Findings The Supervisor assigned his accounting duties to a bookkeeper. Except for some minor exceptions, which we …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted … are not limited to, the following types of transactions: Transfer of receipts between funds and account codes as … A Revenue transfer is used to adjust or reclassify previously posted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Olive – Claims Processing and Information Technology (2012M-223)
… The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, which comprises four elected members and an … or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… our audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through … totaled $444,000 for the general fund, $168,000 for the water fund, and $183,000 for the sewer fund. Key Finding The … not adequately monitored the financial condition of the water and sewer funds. Adequate financial reports were not …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… duties or implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Jericho Union Free School District – Financial Management (2016M-328)
… The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Oakfield-Alabama Central School District – Procurement (2024M-103)
… New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings … 103 and Section 104-b or the District’s procurement policy and supplemental procedures (Policy) when procuring goods and services. Of the 62 … with New York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … by the Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Opinion 2007-1
… do not have the functional capability to ride fixed-route buses due to a disability. The bus companies would … individuals with disabilities who are unable to use fixed route transportation systems (49 CFR §37.3). To be deemed comparable to fixed route service, a complimentary paratransit system must meet …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… plant, we note, initially, that there is no statutory procedure to utilize moneys in a capital reserve fund to pay …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Travel Advisory No. 16
… required for emergency responses due to snow storms, hurricanes, flooding, public health crises, etc. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsCUNY Bulletin No. CU-639.1
… Unit T9 Effective Date(s) Paychecks dated February 28, 2019 Revised for paychecks dated March 28, 2019 OSC Actions OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseOpinion 99-10
… of probable usefulness (Local Finance Law, §11.00[a]; NY Const, article VIII, §2). Periods of probable usefulness, … 434 NYS2d 922; Cherey v City of Long Beach , 282 NY 382, 389, 390 at pps 386-8, discussing the history of … reasonable accuracy. 3 November 16, 1999 Jeffrey S. Chase, Business Administrator Clinton-Essex-Warren-Washington …
https://www.osc.ny.gov/legal-opinions/opinion-99-10