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Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… The Burnt Hills-Ballston Lake Central School District is located in the Towns of Ballston, Charlton and Clifton … operates five schools with approximately 3,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andII.3.B Establish Control – II. New York State Financial Accounting
… System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlPine Valley Central School District - Financial Management (2019M-35)
… Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Hadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess … limitations. District officials did not prepare and submit a plan for reserves annually and reserves were overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter … reconciliations are performed. Maintain an inventory of fuel keys and disable unaccounted for keys. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Brighter Choice Charter School for Boys - Payroll (2018M-139)
… paid 15 employees who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the … Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of … Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Johnson City Central School District – Financial Condition (2015M-204)
… 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and the Towns of … operates four schools with approximately 2,600 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Brighton Central School District – Procurement (2022M-205)
… with District policies, statutory requirements and good business practices. Key Finding District officials did … with District policies, statutory requirements and good business practices. Of the nine CIP contracts totaling … with District policies, statutory requirements and good business practices. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Shelter Island Union Free School District - Fund Balance (2020M-23)
… Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a … by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Putnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative accounts. … operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create … Key Recommendations Adopt comprehensive password security policy to address password requirements. Assess all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Accounts Payable Advisory No. 32
… for non-SFS payments Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.K.2 - Processing Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the Internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsIT Asset Management (2022-MS-2)
… adequate controls to safeguard IT assets. We selected 1,155 IT assets to confirm they were inventoried; 945 of … to protect IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… January 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The … West Sand Lake Fire District 1 Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsHudson Housing Authority – Information Technology (2019M-224)
… to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, review and … to sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mVictor Central School District - Financial Management (2019M-62)
… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62East Quogue Union Free School District – IT Asset Management (S9-22-8)
… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Red Hook Central School District – Follow Up (2007M-66-F)
… in July 2007. Background The Red Hook School District is located in Dutchess and Columbia counties. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-f