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Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and administrative staff have taken appropriate action to manage the District’s financial condition, including …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… 30, 2015. Background The Avoca Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, … which operates one school with approximately 455 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Summitville Fire District – Financial Activities (2016M-395)
… Summitville Fire District is a district corporation of the State, distinct and separate from the Town of Mamakating, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were … the State, distinct and separate from the Town of Amherst in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Windsor Central School District – Cafeteria Operations (2016M-130)
… District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Unadilla Valley Central School District – Special Education Services (2016M-47)
… Purpose of Audit The purpose of our audit was to determine whether the District provided special education … District officials provided special education services to District students in a cost-effective manner and saved the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… internal controls over extra-classroom activity funds for the period July 1, 2014 through June 30, 2015. Background … almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding BOCES officials did …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraLe Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … employees. … RavenaCoeymansSelkirk Central School District Payroll 2015M326 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Valley Central School District – Financial Condition (2014M-58)
… financial condition and the Board’s budgeting practices for the period July 1, 2012 through August 5, 2013. … 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective … provided cost-effective special education services to its students and the rates it charged other districts were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the computer inventory … over the computer inventory that allow computer equipment to be tracked efficiently. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… The Board President is the District’s chief financial officer. For the 2014-15 fiscal year, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The … operates four schools with approximately 2,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… in a timely manner in accordance with BOCES’ policy and statutory requirements. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Greenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … auditor did not consistently audit all claims related to the capital fund prior to payment. Key Recommendation The Board should ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Opinion 91-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … OTB corporation to fill out a form listing certain outside employment and business interests in order for the … and papers relating to its financial standings." The Court of Appeals has stated that "the Constitution does not …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-41
… Comp, 1964, p 356; 10 Opns St Comp, 1954, p 30). October 16, 1990 Donald E. Todd, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-90-41