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Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)

… Purpose of Audit The purpose of our audit was to determine whether District officials were … Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operations

Mechanicville Housing Authority – Tenant Rents (2015M-246)

… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls … The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The Authority, which was …

https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246

II.3.B Establish Control – II. New York State Financial Accounting

… System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … liability incurred by the agency prior to the end of the fiscal year. For more information about appropriation … lapsing periods, and liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

… food service supervisor should review the New York Office of General Services (OGS) cooperative bids to ensure all …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m

Salem Central School District - Purchasing (2019M-105)

… lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to … bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105

Town of Seneca Falls - Procurement (2018M-143)

… $1.13 million). Town officials did not: Seek competition for eight professional service contracts totaling $384,400. … statutes and policy requirements. Develop procedures for procuring professional services to award contracts above … should be solicited, including written requests for proposals, written quotes or verbal quotes. Town …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143

Village of Suffern – Financial Condition (2013M-273)

… review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The Village …

https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273

Roslyn Union Free School District – Cash Receipts (2016M-241)

… if the District properly safeguarded its cash receipts for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $104 … Findings Press-numbered triplicate receipts are not issued for money received in building locations other than the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241

Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)

… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-management

Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)

… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $6 million. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127

East Islip Union Free School District – Financial Condition (2015M-283)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

North Bellmore Union Free School District – Financial Condition (2014M-47)

… use of fund balance for the period of July 1, 2012 through June 30, 2013. Background The North Bellmore Union Free …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47

New Rochelle City School District – Financial Condition (2013M-377)

… financial condition for the period of July 1, 2010 through June 30, 2013. Background The New Rochelle City School …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377

Hilton Central School District – Payroll and Leave Accruals (2016M-220)

… was to review the District’s payroll and leave records for the period July 1, 2014 through June 10, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $76.9 … into the District’s financial system was not reviewed for accuracy. Key Recommendations Require employees to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220

Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)

… The Board has not established a policy for funding and using the reserves. Key Recommendations Ensure the … reserve fund policy that outlines targeted funding levels and the conditions under which the funds will be used. … …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial

Harborfields Central School District – Claims Processing (2016M-38)

… audit was to evaluate the District’s claims audit process for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80.5 … orders, to ensure that funds are only being disbursed for District purposes and that the District has complied with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38

Lyons Central School District – Multiyear Planning (2015M-337)

… Purpose of Audit The purpose of our audit was to review the District’s … 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and … operates two schools with approximately 930 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337

Cortland Enlarged City School District – Fund Balance (2017M-65)

… our audit was to assess the District’s financial condition for the period July 1, 2015 through January 31, 2017. … with approximately 2,400 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $49.6 million. Key Finding For fiscal years 2013-14 through 2015-16, reserves decreased …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65