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Addison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… addison school audit follow up financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting of … Vice President, Chief, two Assistant Chiefs, Secretary and Treasurer. Key Findings The former Treasurer was able to … over the cash receipts process, including policies and procedures requiring certain activity records. Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fNorth Shore Central School District – Fuel Inventory (2017M-89)
… Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period April … Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s overall …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… is governed by a Board of Trustees which comprises seven voting members. The School was established in 2008 under SUNY …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mGold Coast Public Library District – Claims Audit (2014M-237)
… 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … Gold Coast Public Library District Claims Audit 2014M237 …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… controls over reserve funds are not appropriately designed or operating effectively. District policy provides that an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Park Central School District is located in Erie County and is governed by the Board of Education, which comprises … pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for … in two of the reserves (the unemployment insurance and tax reduction reserves), totaling $2.2 million, appeared …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesRandolph Academy Union Free School District – Financial Management (2015M-248)
… for services, from the State Education Department (SED) an average of 688 days after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key Recommendations Adopt … tuition rates are provided in a timely manner. Prepare monthly cash flow statements and present them to the Board. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mOpinion 98-2
Whether a fire district may pay for dinner expenses for fire commissioners under certain circumstances
https://www.osc.ny.gov/legal-opinions/opinion-98-2East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… was to assess the District's progress as of January 2016 in implementing our recommendations in the audit reports released in 2011 and 2013. Background The East Ramapo Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 … The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more than $2 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsNewstead Fire Company –Internal Controls (2014M-92)
… 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Commack Public Library District – Selected Financial Operations (2015M-132)
… 1, 2013 through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington … take steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an oath … Commack Public Library District Selected Financial Operations 2015M132 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Travel Advisory No. 2
… of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In … residence) must be designated in the best interest of the State and not for the convenience of an employee or to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. … totaled $10 million. Key Findings District officials did not obtain quotes for goods and services purchased from three …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Moravia Central School District – Cafeteria Operations (2016M-4)
… 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Accounts Payable Advisory No. 25
… Subject: Securing Confidential, Personal and Private Information Guidance: This advisory is intended to remind Business Units that confidential personal, and private information (confidential information) … Operations (GFO), Chapter III, Section 8 – Confidential Personal, and Private Information . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationWaterville Central School District – Criminal History Background Checks (2016M-23)
… District, which operates two schools with approximately 800 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checks