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East 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-253Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Starpoint Central School District – Financial Condition (2015M-266)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015. … District, which operates four schools with approximately 2,700 students, is governed by an elected nine-member Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $47.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… the phrase "programs subject to CMIA" is often used in practice to denote those larger programs that necessitate … what constitutes a covered federal assistance program in a given State Fiscal Year (SFY) is recalculated annually by the CMIA consultant in accordance with Section 205.5 of the CMIA regulations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaTown of Sidney – Supervisor’s Disbursements (2015M-214)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement process in the Supervisor's office for … The purpose of our audit was to assess the Board and Supervisors oversight of the disbursement process in the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible lodging …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Fishers Island Waste Management District -- Purchasing (2015M-292)
… contract to a vendor who does not submit the lowest bid or quote. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Broadalbin – Leave Accruals (2014M-88)
… Purpose of Audit The purpose of our audit was to examine the adequacy of the Town’s system to monitor leave accruals of highway … The purpose of our audit was to examine the adequacy of the Towns system to monitor leave accruals of highway …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Otsego – Financial Condition (2013M-307)
… of sales tax caused taxpayer inequities; part-town funds were taxed more than necessary while the town-wide funds were charged less than they should have been. While the … balance and establishing and funding necessary reserve funds. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Access Requirements for Retirement Online Pages and Notifications – When Employees Retire
… Credits page and the Salary Explanation page in Retirement Online , you must have one of the following security roles: Payroll Personnel Employer Reporting Submitter Employer Reporting Uploader Note for … for by Payroll Services processing. To receive Retirement Online notifications , you must have either: The Personnel …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsPortville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Fredonia Central School District - Financial Management (2018M-33)
… Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Willing (Town) Supervisor (Supervisor) maintained adequate records, prepared appropriate reports and provided adequate … Key Findings The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, but the … of Willing Town Supervisor Supervisor maintained adequate records prepared appropriate reports and provided adequate …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Wyoming Central School District – Professional Services (2020M-152)
… (District) officials used a competitive method to procure professional services and entered into written agreements … did not always use a competitive method to procure professional services or enter into written agreements with service providers. The District paid 11 professional service providers a total of $189,000 without …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152