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Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Thompson and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through September 15, 2015. Background The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Schoharie Central School District – Financial Condition (2013M-263)
… District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding Although the Board adopted … spent nearly $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on … $1.1 million of unexpended surplus funds each year –totaling more than $5.4 million over five years – to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that … elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly financial reports … include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is governed by an eight-member Executive Committee/Fire …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the … through June 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates two schools … relate to the fiscal year that they are recorded in and avoid recording invalid encumbrances that result in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andCanton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … within budgeted appropriations. The Board reviewed budget-to-actual comparison reports throughout the year to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control environment to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardPleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Long Lake Central School District – Payroll (2016M-90)
… 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton … which operates one school with approximately 60 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Opinion 2000-20
… museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC … museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire district may expend monies to become a member of a … for local government historic preservation programs do not make reference to fire districts (see, e.g., Arts and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Cazenovia Central School District – Financial Condition (2015M-327)
… Key Finding The Board has relied on appropriated fund balance as a financing source in annual budgets, causing the … Recommendations Avoid overreliance on appropriated fund balance. Include reserve fund appropriations in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $2.8 million of fund balance in the annual budgets but did not use approximately 94 percent of this amount. District officials have not developed formal, specific reserve plans. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… aid procedures and information technology (IT) controls for the period July 1, 2015 through January 10, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $119 … million. Key Findings District officials did not apply for all the transportation State aid to which the District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationOperational Advisory No. 22
… now integrated with the OGS NYS eMarketplace to allow for “online shopping” experience to meet procurement needs. This … funding reservation in the SFS, and electronic receipt of invoices, including the creation of a voucher for payment. … manually email PO’s purchase orders to vendors. Electronic Invoice Submittal and Automated Voucher Creation - SFS now …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summary