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Norwich City School District - Fund Balance Management (2018M-198)
… fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund … Adopt realistic, structurally balanced budgets based on historical or known amounts and reduce the reliance on fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
County of Otsego Accountability Over Trust and Agency Funds 2014M041
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
ScotiaGlenville Central School District Financial Condition Management and ExtraClassroom Activities 2017M288
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… approximately 300 students in kindergarten through eighth grades. The School’s budgeted operating expenses for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Waterville – Payroll and Time and Attendance Records (2017M-281)
… attendance records were properly maintained and recorded for the period June 1, 2016 through August 31, 2017. … Board of Trustees. Budgeted general fund appropriations for the 2016-17 fiscal year totaled approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281York Fire Department – Controls Over Financial Activities (2014M-112)
… and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. … Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately $213,000 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, … the Agency’s funds. Monitor companies’ job retention and creation performance. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Hudson City School District – Grant Administration (2013M-324)
… July 1, 2011 through May 6, 2013. Background The Hudson City School District is located in Columbia County. The … Hudson City School District Grant Administration 2013M324 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324New Paltz Central School District – Financial Condition (2014M-38)
… The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with … unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial condition for the period … Town of Bainbridge Financial Management 2016M332 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Schaghticoke – Water Operations (2016M-390)
… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … to billings, collections, deposits and recordkeeping were not adequately segregated. The Board did not approve water … to provide guidance to employees involved in the billing and collection of water charges. Implement billing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… establish a policy addressing gender-based violence in the workplace and include required certification language set … where competitive bidding is required by law or where the State contracting entity has otherwise determined, in its discretion, to impose the requirement. Under New York State Procurement Guidelines, …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceNorth Rose-Wolcott Central School District – Financial Management (2016M-22)
North RoseWolcott Central School District Financial Management 2016M22
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Newfane Central School District – Financial Condition (2015M-307)
… is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates … reserve fund balances are maintained at reasonable levels and take appropriate action, in accordance with statute, to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Madison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon … Madison Central School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
… adhere to written policies for obtaining competitive quotes. District officials did not consistently enforce the … for obtaining and documenting verbal and written quotes prior to purchasing goods whose costs exceeded policy … purchasing policy, procedures and regulations. Obtain quotes as required by policy and maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131