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Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal … The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany … by a five-member elected Board of Education. The District’s 2013-2014 fiscal year budgeted appropriations are $6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57East Hampton Housing Authority – Board Oversight (2017M-33)
… and bank reconciliation duties are segregated. Signed blank checks were kept on hand for use in emergencies. Bank … the practice of keeping on file and using signed blank checks. Prepare thorough and accurate bank …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. Key … MPLH. … BainbridgeGuilford Central School District School Lunch Operations 2015M172 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mEdinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, … Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233State Agencies Bulletin No. 194
… Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 47 and 67. Effective Date The … Institution agencies, the effective date is the beginning of pay period #14, October 5, 2000. For Administration … in Work Schedule Program have been issued by the Governor's Office of Employee Relations. Questions about the VRWS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workNaples Central School District – Online Banking (2015M-143)
… an alert system that advises the Treasurer and Business Manager by email or text every time an online transaction …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… report – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of … the District’s operations. Results of Review Based on our limited procedures, it appears that the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107Health Sciences Charter School – Procurement (2013M-211)
… The Board did not ensure that all contracts for goods and services were properly awarded. The School’s Business Office was unable to provide procurement procedure … School officials continue to rely on certain service providers to obtain bids or quotes and select vendors for …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Opinion 92-31
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ADVERTISING -- … of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and … notices of public meetings, information as to the structure and function of village government, schedules of …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Unadilla 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 services in a cost-effective manner for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overLivonia Central School District – Software Management (2016M-293)
… Audit The purpose of our audit was to assess the District’s software management for the period July 1, 2014 through … total approximately $33 million. Key Findings The Board’s acceptable-use policies do not detail practices for … software inventory of all software that the District owns and the total number of licenses for each specific type …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… 2014 through December 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns … receiving educational services and bill their school districts for those services. The District did not bill and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… of our review was to assess the District’s progress, as of October 2022, in implementing our recommendations in the … and control of financial and educational affairs . Results of Review Based on our limited procedures, the …
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)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113North Shore Central School District – Fuel Inventory (2017M-89)
… manual inventory records that included the date, stick reading in inches, gallons of fuel in the tank … inventory, and fuel purchased, delivered, dispensed and on hand. Ensure that the fuel supplies are periodically … to maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. …
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)
… and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. … Services Captain and three Directors, is responsible for the Company’s overall financial management. During the … monthly reports. For example, $4,045 for fundraising and soda sales was deposited on July 26, 2013, but not included …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialEast Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… three recommendations were not implemented. … 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-fTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… elementary education to approximately 300 students in kindergarten through eighth grades. The School’s budgeted … expenses for the 2012-13 fiscal year were about $5.6 million. Key Findings The School accurately billed the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013m