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Washingtonville Central School District – Reserve Funds (2014M-45)
… audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, … of reserves, and a detailed annual report of all reserve funds has not been prepared. The Unemployment Insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing … and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated tuition … with the contract. Clarify and update its policy related to determining the residency of students attending the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Avon Central School District – Information Technology (2016M-123)
… of electronic media; user accounts; access rights; data backups; and breach notification. The Board did not adopt a disaster … of electronic media, user accounts, access rights, data backups and breach notification. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Middleburgh Central School District – Financial Condition (2013M-206)
… the continued use of fund balance. Key Recommendations Carefully consider the amount of fund balance appropriated to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
… 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, … operates three schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted … that approximately $3.3 million was required to be restricted in the debt reserve. The District inaccurately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Village of Unadilla – Procurement (2022M-182)
… Law (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling … and the procurement policy. Award contracts for insurance coverage and professional services only after …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Clymer Central School District – Payroll (2023M-168)
… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not require written prior authorization for overtime work and made 12 overtime payments totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $620,325, 96 claims totaling $207,884 had one or more exceptions. 46 claims totaling $38,138 were paid … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the Board … group and paid utility bills totaling $811 for a private organization. Recommendations The audit report includes six …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… testing. Discovered and deactivated, because of our audit inquiry, an additional 48 shared accounts since the badges …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… complete report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The Board did not properly audit claims to determine whether the claims represented actual and necessary expenditures and …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Opinion 98-1
… Under the proposal, a county would contract with a regional transportation authority ("authority") which would … where there may be a savings to State or local taxpayers" (Memorandum, NYS Office of General Services, July 16, 1991). … Onondaga Barry M. Shulman, Esq., Counsel Central New York Regional Transportation Authority 1 In this regard, we note …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 90-39
… AD2d 466, 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Controls Over the Collection of the Public Safety Communications Surcharge
… to ensure that all wireless telecommunication service providers (Providers) and devices subject to the Public … the Surcharge, which is imposed on wireless communications services provided to customers whose primary place of use is … service that is interconnected with the public switched telephone network (i.e., landline) or otherwise provides …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOversight of Mental Health Education in Schools
… taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsOpinion 90-48
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … district to a bus company for transportation of students. You state that the bus company has an office and outdoor … of the contract in question after competitive bidding, we do not believe it would be appropriate for this Office to …
https://www.osc.ny.gov/legal-opinions/opinion-90-48