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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Key Recommendation Complete a cost-per-meal analysis and explore methods for increasing revenues and decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionCUNY Bulletin No. CU-719
… Insurance. Affected Employees CUNY employees enrolled in a health insurance plan may be affected. Background CUNY … for enrollments, cancellations, and/or changes in a bi-weekly electronic input file.Updated agency access is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceOneida Public Library District – Cash Disbursements (2015M-20)
… The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the … Board of Trustees, was created by special legislation in 1996. The operating budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Dansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Fishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … the best price and did not provide adequate documentation to support justification. Key Recommendations Amend the District’s purchasing policy to ensure it is in compliance with statutory competitive …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Fabius-Pompey Central School District – Budget Review (B3-13-5)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue … proposed budget currently includes a tax levy that is over the statutory limit by $58,246. Key Recommendation Be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5State Police Bulletin No. SP-151.1
… This bulletin supersedes Payroll Bulletin No. SP-151 . Purpose The purpose of this … . Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsPearl River Union Free School District – Fixed Assets (2022M-126)
… did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be … multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the inventory list. District … were unable to locate 26 fixed assets with a combined cost of $57,516. 31 fixed assets with a combined cost of $88,931 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Schuyler Lake Fire District – Financial Activities (2022M-191)
… whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established controls over … Board did not: Establish adequate controls over the work of the Treasurer, which include receiving and disbursing … for fiscal years 2015 through 2021 . As a result, as of July 31, 2022, the AUDs were between 152 and 2,343 days …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 … are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsFredonia Central School District - Financial Management (2018M-33)
… Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Alfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… Purpose of Audit The purpose of our audit was to determine if internal controls are … acting Treasurer maintained accurate, complete and up-to-date accounting records. Neither Treasurer consistently …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSchuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Lima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Scio Central School District – Payroll (2017M-10)
… Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Wynantskill Union Free School District – Payroll (2016M-66)
… 2014 through December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Oceanside Union Free School District – Professional Services (2016M-281)
… services to ensure compliance with Board-adopted policies and all applicable laws and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Guilderland Central School District – Cash Disbursements (2017M-29)
… transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016. … with approximately 5,000 students. Budgeted appropriations for the 2016-17 fiscal year total $96.6 million. Key Finding … ensured that cash disbursements are adequately supported, for District purposes and properly recorded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29