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Nyack Union Free School District – Network User Accounts (2021M-113)
… computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… is a public benefit corporation that was established in 1991 by an act of the New York State Legislature, at the … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditState Comptroller DiNapoli Releases School District Audit
… students should have been classified as a nonresident student and should have been billed tuition. In addition, some student records contained insufficient documentation to …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditVillage of Mayville – Online Banking (2020M-150)
… online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150XIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… Material is available in the PPM Process Area for guidance on updating a project: Assigned JAA Number Description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideVillage of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in … The Village of Victory is located in Saratoga County with a population of approximately 500. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fTioga Central School District – Cash Management (2020M-83)
… monthly cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Fallsburg Central School District - Fund Balance Management (2020M-12)
… After adding back unused appropriated fund balances each year, the District’s recalculated surplus fund balance … last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash receipts were … recorded and remitted timely and intact in the same form and amount as received …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Accounts Payable Advisory No. 65
… basis. It may be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, … review the guidance on Adjusting the System Calculated Schedule Due Date in Guide to Financial Operations (GFO) …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Geneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Town of Mooers - Cash Management (2020M-36)
Determine whether Town officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Hillsdale – Justice Court Operations (2014M-312)
… The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The Town, which is … Board, maintains a Justice Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Dayton - Supervisor's Records and Reports (2019M-189)
… not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … financial records and properly receipt all revenues, when required. Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations. The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Opinion 89-24
… opinion request. Therefore, inasmuch as you represent only the school district of which this individual is a board … member, we will discuss the issue of conflicts of interest only as it relates to this individual's status as a member of …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 88-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). Classifications granting preferential … v Lindsay , 29 NY2d 30, 323 NYS2d 687, the Court of Appeals upheld the validity of a local law which exempted …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 96-3
… 5-524). Article 18 contains no exception for contracts let pursuant to competitive bidding or, in the case of contracts exempt from competitive bidding, let pursuant to the alternative competition requirements of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-3New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankCassadaga Valley Central School District - Financial Management (2018M-110)
… limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110