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Town of Hector – Employee Compensation (2024M-85)
… Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately … Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town officials generally … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Sackets Harbor Central School District – Financial Condition (2016M-89)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. … Formulate long-term multiyear operations and capital plans for the use of excess unassigned fund balance in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Victor Central School District – Information Technology (2016M-117)
… audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for IT for the 2015-16 fiscal year totaled approximately $1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Phoenix Central School District – Financial Condition (2017M-96)
… effectively managed the District’s financial condition for the period July 1, 2015 through February 28, 2017. … 1,810 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $44.8 … the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through 2015-16. Adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Gowanda Central School District – Financial Management (2016M-368)
… to review the District's financial management practices for the period July 1, 2013 through September 1, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $29.9 million. Key Findings For the 2013-14 through 2015-16 fiscal years, the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Willsboro Central School District – Financial Condition (2015M-362)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.2 million. … Adopt budgets that include realistic estimates for appropriations. Ensure that the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… and adequately managed the District’s financial condition for the period July 1, 2015 through November 30, 2016. … a Board of Education. General fund budgeted appropriations for 2016-17 totaled approximately $11 million. Key Findings … Adopt budgets that include realistic estimates for expenditures. Develop a written policy that indicates the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mOtselic Valley Central School District – Capital Project (2015M-263)
… involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 … Obtain and review budget-to-actual financial reports for capital projects throughout the life of the projects. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Wallkill Central School District – Financial Management (2015M-294)
… audit was to review the District’s financial management for the period July 1, 2010 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $69 … each year. Key Recommendations Develop budget projections for appropriations that consider prior years’ financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Marcellus Central School District – Procurement (2016M-230)
… audit was to evaluate the District’s procurement practices for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 … by the policy. Key Recommendations Solicit competition for the procurement of professional services and document the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … with approximately 5,200 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 … taxpayers. Ensure that budgets presented to voters for approval are transparent and include any intent to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.8 … fiscal years 2012-13 through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in Greene County and one town in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChenango Valley Central School District -- Budget Review (B17-4-5)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Enroll in the Vendor Self-Service Portal
… with a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide Financial System (SFS) to check the … with a NYS Vendor ID can use the Vendor SelfService Portal on the Statewide Financial System SFS to check the …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalFranklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for … Square 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/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… The East Williston Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always deposited in a timely manner. Bank deposit slips are usually not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities