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Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and reported and that District moneys … real property tax revenue. Key Findings Although the Board has adopted a code of ethics and purchasing and investments …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board … 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board of Education, has approximately 110 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… could include regularly contacting all retirees by phone or mail to obtain updates of their contact and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSchuylerville Central School District – Fund Balance (2016M-113)
… fund balance is in compliance with the statutory limits and reduce the amount of unrestricted fund balance in a … District residents. Develop a plan for the future funding and use of reserve funds and ensure amounts reserved are reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionOxford Academy and Central School District – Financial Management (2016M-6)
… July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. … Oxford Academy and Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6East Meadow Union Free School District – Financial Condition (2015M-332)
… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… financial condition and controls over fuel inventory for the period July 1, 2013 through November 30, 2014. … with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryWading River Fire District – Gasoline Credit Cards (2017M-5)
… June 30, 2016. Background The Wading River Fire District is a district corporation of the State, distinct and separate … Brookhaven, in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. The … credit cards, when and how they can use the cards and what documentation is required. Limit the number of gasoline …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Riverhead Central School District – Vendor Master File (2017M-139)
… any unnecessary accounts. Ensure that W-9s are obtained from all vendors. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… not supported by a profit and loss statement or sufficient detail for the central treasurer to determine if all receipts … activity clubs attach profit and loss statements or other detail sufficient to support that all money collected is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291South Glens Falls Central School District – Access Rights (2012M-257)
… is located in Saratoga County. The District is governed by the Board of Education which comprises nine elected … system is restricted to only those functions required by individual employees’ job duties. District officials have … the financial system and to limit access to users based on their job descriptions and responsibilities. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Opinion 90-21
… and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject … the town may accomplish such a transfer pursuant to its home rule powers. Municipal Home Rule Law, §10(1)(ii)(a)(1) provides that a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Contract Award and Performance
… efforts focused on research and development with the goal of reducing the State’s petroleum consumption. NYSERDA’s … Other Related Audit/Report of Interest New York City Department of Education: Non-Competitively Awarded Contracts (2008-N-1) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… order (PO) from an approved contract release or purchase requisition. This section does not apply to Bulkload agencies … or pending status depending on the contents of the requisition. POs created in an approved status : Purchase … select these items from the Item Master for input onto the requisition. POs created in a pending status : All other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Cleveland Hill Union Free School District – Financial Management (2017M-235)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates three schools … budgeted appropriations. Budgeting practices resulted in the District’s unrestricted fund balance exceeding the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates five schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Cohoes City School District – Budgeting (2016M-111)
… if District officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, … reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111