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Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting … Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Oneonta City School District –Financial Condition (2013M-165)
… $1 million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 million … revenues, the District increased its real property tax levy, cut expenditures by $500,000, and used more than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… not properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid … purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in … charges or unauthorized payments being unresolved. During the 20-month audit period, the School’s credit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Freeport Union Free School District – IT Asset Management (S9-22-10)
… in IT assets has been appropriately spent or safeguarded. We selected 50 IT assets to confirm their location and that … 10 additional IT assets to confirm they were inventoried. We found 43 percent of the sampled IT assets were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Asset Forfeiture Escrow Fund
… Section 6-v to require all moneys and proceeds from the sale of property realized as a consequence of a forfeiture … by the governing board of a village, town, county or city for such monies and proceeds. This law took effect on October … and School Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPress Conference on the Flushing Snapshot Report
… on the economic health of the greater Flushing area in Queens NY …
https://www.osc.ny.gov/events/flushing-snapshotNorth Shore Public Library – Financial Condition (2013M-344)
… condition for the period of July 1, 2012 through June 30, 2013. Background The North Shore Public Library is … Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 … maintained a capital projects fund with a balance on June 30, 2012 of $266,602 despite having no current or planned …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed … expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s … voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewVillage of Endicott – Budget Review (B4-13-8)
… fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 … Village of Endicott Budget Review B4138 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Thurston Fire Company – Board Oversight (2016M-429)
… was made by members of the finance committee prior to payment. The finance committee did not complete an annual audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card … completes an annual audit of the Secretary/Treasurer's books and records. Update Company policies to ensure they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, … problems with the accounting for and reporting of capital project activity and the use of certain debt proceeds. The Administrator did not maintain capital project records in a manner that readily provides information …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Opinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… $27,000 in property taxes and more than $8,000 of the dog licensing fees and other fees. She submitted monthly reports … falsely claimed that she turned over portions of the dog licensing money to the county treasurer. The State …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementBaldwinsville Central School District – Financial Management (2016M-65)
… appear to be overfunded or unwarranted. The District does not have a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Southold Union Free School District – Claims Processing (2013M-183)
… 25 claims, totaling $145,637 to determine if purchase orders were issued prior to the ordering of the goods and … purpose and audited prior to payment. However, purchase orders for six of the 25 claims totaling $33,539 were confirming purchase orders which were prepared after the invoice was received …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… The purpose of our audit was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school … Monroe 1 Board of Cooperative Educational Services Procurement of Professional Services 2016M176 …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesAdoption Subsidy Program (Follow-Up)
… with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption Subsidy … Related Audit/Report of Interest Office of Children and Family Services: Adoption Subsidy Program (2008-S-106) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationCompliance With School Safety Planning Requirements (Follow-Up)
… in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). About the … Law requires schools and school districts to take safety planning actions and the State Education Department … provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-follow