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Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited … Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… period July 1, 2011, to January 22, 2013. Background The True North Troy Preparatory Charter School, located in the … There are no recommendations for this report. … True North Troy Preparatory Charter School Enrollment and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mNorth Shore Central School District – Fuel Inventory (2017M-89)
… using an electronic fuel monitoring system that tracks the actual gallons dispensed. The department did not maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… did not establish adequate internal controls over the cash receipts process, including policies and procedures … did not establish adequate internal controls over the cash disbursements process. While Department bylaws state …
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 – 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-fLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… management. During the fiscal year April 1, 2012 through March 31, 2013, the Company deposited approximately $34,000 … was unable to provide us monthly reports for 10 of the 18 months in our audit period. We reviewed all 226 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal … The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … which comprises seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $82 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings Internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsRandolph Academy Union Free School District – Financial Management (2015M-248)
… in Erie County. The District, which operates two schools with approximately 160 students, is governed by an appointed … process. The District received reconciled rates, with which it rebills districts and agencies for services, … for tuition billing and collection. Continue to work with SED to ensure that reconciled tuition rates are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mWaterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District officials performed proper criminal … The Waterville Central School District is located in the Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County and the Towns of Brookfield and Madison in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksCommack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District … Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over … Board also did not ensure disbursements from the Director’s discretionary fund were made in accordance with District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Accounts Payable Advisory No. 25
… SFS immediately at [email protected] and provide us with the control document number (e.g., voucher number), a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationTravel Advisory No. 2
… Subject : Tax Consequences Associated with an Incorrect … the general area where an employee’s usual place of work is located). Agencies should periodically review official … per diems) will likely be taxable income to the employee, which may be a significant and unexpected tax liability for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelNewstead Fire Company –Internal Controls (2014M-92)
… controls for the period January 1, 2012 through February 18, 2014. Background The Newstead Fire Company is a volunteer … appropriate records from fundraising activities. As a result, Company officials have no accountability for how much …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … the District. Key Recommendations Identify the source of all money in the debt service reserve fund and transfer all funds not attributable to outstanding indebtedness to the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsMoravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Hicksville Water District – Competitive Quotations (2013M-233)
… related activities for the period January 1, 2012, to March 31, 2013. Background The Hicksville Water District is …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Walden Fire District No. 2 – Purchasing (2017M-204)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy for the … State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected … in accordance with the District’s procurement policy during the audit period for 27 purchases totaling $77,044. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Opinion 98-2
… the chief could restrict or prohibit such use. January 20, 1998 Joseph R. Attonito, Esq., Attorney at Law Selden …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Keene Central School District – Claims Processing (2015M-299)
… Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school with … effective procedures that ensure that claims are audited in a timely manner and in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299