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Village of Blasdell – Purchasing (2017M-195)
… with the Village’s purchasing policy and applicable laws for the period June 1, 2015 through August 1, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $2.4 million. … The purchasing policy contains inconsistent requirements for quotes and does not address professional services or …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.3 … information is communicated to the individual responsible for maintaining the inventory list as items are acquired, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChenango Valley Central School District -- Budget Review (B17-4-5)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Franklin Square Union Free School District – Fund Balance (2016M-129)
… of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.7 … fund balance has exceeded the 4 percent statutory limit for the last three completed fiscal years by an average of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Bank deposit slips are usually not prepared by the ECA clubs as required by the District’s written guidelines. Key … Central Treasurer issues pre-numbered receipts to the ECA clubs at the time funds are placed in her custody. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… and services that are not subject to competitive bidding for the period July 1, 2014 through July 31, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $38 million. … providing services. Maintain supporting documentation for all quotes and proposals received, as required by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, … operates two schools with approximately 750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClyde-Savannah Central School District – Financial Condition (2015M-338)
… two schools with approximately 840 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Purpose of Audit The purpose of our audit was to review BOCES’ financial management practices for the … Board of Cooperative Educational Services is a governmental entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialBabylon Union Free School District – Financial Condition (2015M-323)
… schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. Budgeted … Use the surplus unrestricted fund balance in a manner that benefits District residents, adopt reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Margaretville Central School District – Fund Balance (2015M-55)
… with approximately 380 students. The District is governed by an elected five-member Board of Education. The District’s … and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… School is located in the City of Albany and is governed by a seven-member Board of Trustees. The School provides … all resident districts and credit back any money due as a result of errors made on billings during the year as part …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is governed by an elected five-member Board of Trustees. Budgeted … were for proper Village purposes. The Board did not adopt a comprehensive IT policy governing the Village’s IT system. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is governed by an elected five-member Board of Trustees. General fund … policies and procedures governing the budget process or a fund balance policy establishing the level of fund balance …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately 26,275. An elected five-member Town Board is the legislative body responsible for overseeing the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … proposed budget currently includes a tax levy that is over the statutory limit by $58,246. Key Recommendation Be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for the period … does not identify specific individuals who are authorized to use credit cards, establish credit limits or set purchase … their receipts to the accounting department. Board minutes do not contain any evidence to show that the Board audited …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of Education. The District operates five … designated the Assistant Business Administrator as a financial system administrator even though she is not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user