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Newark Valley Central School District – Financial Management (2016M
… 2015. Background The Newark Valley Central School District is located in the Towns of Maine and Nanticoke in Broome … operates three schools with approximately 1,250 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… September 30, 2014. Background The Lake View Fire District is a district corporation of the State, distinct and separate … the Town of Hamburg, located in Erie County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ … statutorily required code of ethics. The by-laws do not address all areas of financial operations and contain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… extent to which subcontracting in substandard facilities is the norm in overseas apparel production. The 2014 Rana Plaza garment factory collapse in Bangladesh is the most devastating example of the dangers facing these … safeguard conditions." About the Companies: Macy's Inc. is one of the nation's largest retailers with 870 stores in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyOpinion 2004-8
… health care benefits of its officers and employees. This is in response to your inquiry concerning a village that … the governing board of the cooperative health benefit plan is required to establish a reserve fund containing amounts … action or judgment for which the municipal corporation is authorized or required to purchase or maintain insurance, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Becoming a Participating Employer – What Every Employer Should Know
… fiscal year (April 1 – March 31), an initial valuation is performed. This valuation determines any deficiency in the … time you become a participating employer. The deficiency is paid in annual installments over 25 years and is included with the annual employer contribution, due …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which comprises six voting … the Board President to describe the services the School is receiving from the Foundation, but the Board President … under the compact, they cannot determine if the School is actually receiving the services it has paid for. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mNew Hartford Central School District – Procurement (2016M-153)
… procedures for the period July 1, 2014 through February 22, 2016. Background The New Hartford Central School District … of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $49.4 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Scarsdale Union Free School District – Information Technology (2016M-252)
… and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 and 2015-16 fiscal years were approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… of our audit was to examine the District’s fund balance for the period July 1, 2014 through March 1, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $53.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… Town of Junius in Seneca County and the Town of Phelps in Ontario County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… 1, 2015 through October 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the … Lyon Mountain Fire District Cash Disbursements 2017M2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Lansingburgh Central School District – Purchasing (2017M-173)
… orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 through May 31, 2017. Background … a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $45 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Clinton Central School District – Payroll (2017M-252)
… paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Cortland Enlarged City School District – Fund Balance (2017M-65)
… Background The Cortland Enlarged City School District is located in the City of Cortland and the Towns of … the Town of Dryden in Tompkins County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65East Moriches Union Free School District – Claims Processing (2016M-273)
… Background The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates two schools with approximately 730 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Central Square Central School District – Claims Auditing (2016M-292)
… Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Berkshire Union Free School District – Financial Condition (2015M-310)
… 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of … operates two schools with approximately 120 students, is governed by an appointed five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Ramapo Catskill Library System – Procurement (2015M-84)
… was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. … member libraries’ board members. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84