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Middleburgh Central School District – Financial Condition (2013M-206)
… prepare for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Western New York Maritime Charter School – Financial Operations (2015M-124)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment … York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… with the aid of computer-assisted auditing techniques for the period July 1, 2015 through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, … operates seven schools with approximately 4,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFishers Island Union Free School District – Five Point Plan (2015M-320)
… audit committee. Ensure that District officials issue an RFP for external audit services at least every five years. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… of Educational Excellence is a public school, located in the City of Yonkers, that is not under the control of the … did not seek competition for approximately $6.8 million in project-related expenses for the Middle School project. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andWest Islip Union Free School District – Payroll (2016M-78)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through August 31, 2015. Background The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The … operates seven schools with approximately 4,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Compensation Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to … Coverage for these benefits, with limited exception, is to be provided by employers. Costs to administer the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchGlen Aubrey Fire Company – Board Oversight (2022M-139)
… there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. Regularly review … and procedures. Properly prepare budgets and present them to the membership and the Towns annually. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Cohoes City School District – Medicaid Reimbursements (2022M-107)
… by submitting claims for all services provided to Medicaid eligible students with signed parental consent … lacked adequate procedures and did not provide supervision to ensure Medicaid claims were submitted and reimbursed. Key … to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Ellenville – Information Technology (2014M-278)
… as the administrator of the financial software who does not perform or monitor the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… did not provide the Board with accurate financial reports for managing financial condition. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page … – Travel and Expense and XIII.4 – Employee Travel Expense Reimbursement regarding traveler and proxy use of the … Travelers must complete the AC 160-S when claiming reimbursement for mileage. The agency must maintain a copy of …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The … balance or properly use money in the town-wide highway equipment reserve. Key Recommendations Review sufficient …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52