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Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… effective internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … District policy governing the operations of activity funds. None of the tested receipts contained supporting … maintain ledgers. Key Recommendation Ensure that activity funds are maintained in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraTown of Bainbridge – Financial Management (2016M-332)
… 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332East 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-b7-14-3Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Liberty – Justice Court Operations (2016M-336)
… The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key Recommendations Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Ellicottville Central School District – Purchasing (2014M-177)
… is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus … $10.9 million. Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts … with the purchasing process the District’s purchasing policy and Business Office Manual. Ensure that the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177The Academy Charter School – Board Oversight (2014M-295)
… period July 1, 2012 through May 31, 2014. Background The Academy Charter School is a public school located in the Town … The Academy Charter School Board Oversight 2014M295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period … January 1, 2015 through July 19, 2016. Background The Town of Orangetown is located in Rockland County and has a … Town of Orangetown Overtime 2017M48 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… establish a policy addressing gender-based violence in the workplace and include required certification language set … where competitive bidding is required by law or where the State contracting entity has otherwise determined, in its discretion, to impose the requirement. Under New York State Procurement Guidelines, …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceTonawanda City School District – Financial Management (2016M-370)
… Background The Tonawanda City School District is located in Erie County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Milford Central School District – Financial Condition (2016M-87)
… period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which … Milford Central School District Financial Condition 2016M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Collateral Loan/Pawn Brokers
… also known as collateral loan brokers, are required by law to file several forms with the Office of the State … sales—property and money that customers haven’t returned to claim. For help, use our instructional Handbook with … For more information, see Report Unclaimed Funds to the State . Rules and Regulations Official Compilation …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersSouthern Cayuga Central School District – Financial Management (2015M-224)
… audit was to review the District’s financial management for the period July 1, 2010 through August 6, 2015. … which operates two schools with approximately 720 students, is governed by an elected seven-member Board of … monitor the District’s financial condition and identify opportunities for costs savings and efficiencies. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… period July 1, 2014 through June 30, 2015. Background The Roosevelt Union Free School District is located in the Town … Roosevelt Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools … fiscal year-end, rather than including the transfers in the proposed budget. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Carle Place Union Free School District – Payroll (2016M-69)
Carle Place Union Free School District Payroll 2016M69
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing … through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public … Charter School of Inquiry Student Enrollment and Billing 2017M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Evergreen Charter School Employee and Independent Contractor Fingerprinting 2016M225 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorHendrick Hudson Central School District – Financial Condition (2013M-241)
… July 1, 2011, to June 30, 2013. Background The Hendrick Hudson Central School District is located in Westchester … Hendrick Hudson Central School District Financial Condition 2013M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241