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Opinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … Administration contract) -- Purchase Through County or State (no similar exception for federal General Services …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Florida Union Free School District – Information Technology (2017M-146)
… use policy. Controls over the collection, processing, transmission and storage of personal, private and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board … The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … and reviewing leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… three year period ending June 30, 2013, District officials have consistently over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting … Board over-estimated expenditures by between $3 million and $4 million annually, thus negating any benefit the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Salamanca City School District – Financial Management and Payroll (2017M-138)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… - pdf] Audit Objective Determine whether retiree health insurance contributions were accurately billed, collected, … adequate procedures to ensure that retiree health insurance contributions were accurately billed, collected, … approximately $241,880 and found that retiree health insurance payments were deposited intact, timely and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsFalconer Central School District – Financial Management (2024M-52)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Although our 2009 and 2016 audits … taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Carthage Central School District - Financial Condition (2018M-93)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the … Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Uniondale Union Free School District – Procurement (2016M-195)
… Ensure that purchases are not made until the purchasing agent has issued an approved purchase order. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Lansing Central School District – Financial Management (2015M-256)
… Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… our audit was to review the BOCES’ claims auditing process for the period July 1, 2014 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2014-15 fiscal year were approximately $107.8 million. Key Finding Claims were for legitimate purposes and were properly audited in a timely …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mKings Park Central School District - Procurement of Professional Services (2020M-22)
… from five professional service providers who were paid a total of $911,795 during our audit period. Key Recommendations Comply with the District’s procurement of goods and services policy (procurement … Consider updating the procurement policy to establish a reasonable interval for how frequently proposals should be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesOversight of School Safety Planning Requirements (Follow-Up)
… review safety plans as part of the Safe Schools Against Violence in Education (SAVE) Act. The SAVE Act aims to … environment in New York’s schools by preventing school violence and increasing the safety of students and teachers … for preventing and responding to incidents of school violence, and establishes a uniform system for reporting …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followWappingers Central School District – Fuel Accountability (2015M-135)
… date, purpose, gallons and employee name and ensure that no individual can order fuel for delivery without approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Dover Union Free School District - Information Technology (2018M-112)
… District officials did not properly secure the server room. In addition, sensitive IT control weaknesses were … access to inappropriate websites. Secure the server room so that only authorized individuals have access. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and … the District. Mr. Gauger formally disclosed his interest in writing and abstained from voting on matters involving the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedVoorheesville Central School District – Extra-Classroom Activities (2017M-181)
… students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m