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Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… the District’s internal controls over financial operations for the period January 1, 2014 through May 20, 2015. … governed by a five-member Board of Directors. Expenditures for the 2014 fiscal year totaled approximately $570,000. Key … record of Board actions, key decisions and the rationale for those decisions, as appropriate. Approve contractual …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

Tonawanda City School District - Procurement (2023M-108)

… (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required … or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108

Village of Fayetteville – Information Technology Policies (2017M-47)

… electronic data and computer resources for the period June 1, 2015 through December 31, 2016. Background The …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Village of Franklinville – Police Payroll and Water Accountability (2014M-262)

… police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background The Village of …

https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262

Village of Old Brookville – Cash Receipts (2015M-286)

… audit was to review the Village’s cash receipts practices for the period January 1, 2014 through July 31, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.6 million. … Develop and adopt written policies and procedures for collecting, processing, recording and depositing cash …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

State Agencies Bulletin No. 913

… The Date of Birth field is available as an optional field for population on the AI file for Hire (HIR) and Personal Data (PER) transactions as of … format is submitted. The new positions are listed below for the AI file NHRP573 and NHRP574. NHRP573 Input File …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/913-additional-field-automated-interface-file

Town of Bainbridge – Financial Management (2016M-332)

… officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. … totaling $567,500. The Board has not established goals for the level of unrestricted fund balance to be maintained, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332

East Moriches Union Free School District – Budget Review (B7-14-3)

… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … 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/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Brookfield Central School District – Financial Condition (2014M-48)

… audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. … school with about 230 students. Budgeted appropriations for the 2013-14 fiscal year are $5.9 million. Key Findings … a multiyear financial plan. Key Recommendations Budget for and maintain a reasonable amount of fund balance. Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Town of Liberty – Justice Court Operations (2016M-336)

… our audit was to examine the Court’s financial operations for the period January 1, 2015 through July 22, 2016. … who oversee Court operations. The Court’s revenues for 2015 were $278,000. Key Findings The Justices allow the … reported as paid or referred to the DMV Scofflaw program for enforcement, and document such review was performed. … …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336

Ellicottville Central School District – Purchasing (2014M-177)

… Purpose of Audit The purpose of our audit was to evaluate the … The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

The Academy Charter School – Board Oversight (2014M-295)

… School operations in relation to the approval of contracts and review of payments to service providers for the period … not approve contracts with the School’s management company and its information technology consultant. The Board did not … Key Recommendations Approve all contractual agreements and ensure that approval is recorded in the Board minutes. …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295

Town of Orangetown – Overtime (2017M-48)

… Purpose of Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 … not adequately monitor adopted budgets and allowed them to be over-expended each year. Our review of work schedules, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

X.7 Overview – X. Guide to Vendor/Customer Management

… Customer File facilitates statewide reporting of the total funds received by customer and also allows the creation of a … with Business Units. The use of Customers is required for revenue contracts in the SFS, for Interagency billing and payment processing, and to track …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overview

Village of Hempstead – Budget Review (B7-14-4)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling …

https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4

Morristown Central School District – Information Technology (2021M-137)

… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were … user accounts and disable those that are unneeded. Develop a comprehensive written IT contingency plan for the District. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Haldane Central School District – Information Technology (2021M-84)

… former employee accounts. Create secondary user accounts, for three network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control … permissions and create secondary accounts to be used for non-administrative activities. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84