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Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… July 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie … Orchard Park Central School District School Bus Procurement …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Board has not adopted written policies and procedures to help guide the tuition billing and collection process. The … procedures for tuition billing and collection. Continue to work with SED to ensure that reconciled tuition rates are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mGold Coast Public Library District – Claims Audit (2014M-237)
… Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was …
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)
… 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by the Board of Education composed of five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… approximately 300 students in kindergarten through eighth grades. The School’s budgeted operating expenses for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mCommack Public Library District – Selected Financial Operations (2015M-132)
… also did not ensure disbursements from the Director’s discretionary fund were made in accordance with District … in accordance with GML that gives District staff guidance when purchasing goods and services. Closely monitor the … that the Treasurer’s position is a public officer and have the Treasurer take and file an oath of office. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… fund reserves totaling approximately $1.7 million were not supported by a plan or other documentation validating the … list disclosed that five of them valued at $6,000 were still in use at the District. Key Recommendations Identify …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… audit reports released in 2011 and 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Audit FollowUp 2013M141F …
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-fTravel Advisory No. 2
… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelAccounts Payable Advisory No. 25
… should not enter confidential information in the invoice number, invoice description, and comments fields of a … account numbers; Addresses for individuals; Non-business telephone numbers; Dates of birth; Medical information; and … and provide us with the control document number (e.g., voucher number), a description of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationNewstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Opinion 98-2
… that bear on the issues discussed in the opinion. FIRE CHIEFS -- Powers and Duties (control of use of personal equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners … Whether a fire district may pay for dinner expenses for fire commissioners under certain circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Hicksville 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 … related activities for the period January 1, 2012, to March 31, 2013. Background The Hicksville Water District … question whether Board members are ensuring compliance with their own purchasing policy when approving the claims …
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)
… 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-4Waterville Central School District – Criminal History Background Checks (2016M-23)
… Vernon in Oneida County and the Towns of Brookfield and Madison in Madison County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end of the 2013 fiscal year, the Company received approximately $160,800 in revenue and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mCaledonia-Mumford Central School District – Online Banking (2016M-227)
… The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County … Budgeted appropriations for the 2016-17 fiscal year total approximately $17.1 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Hamburg Central School District – Capital Project (2014M-129)
… is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Area #8 – Online Banking – Information Technology Governance
… electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted … malware containing a key logger or other data harvesting and reporting mechanism is installed on the recipient’s … reported to banking officials and/or law enforcement. The window of time in which recoveries can be made from …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingHinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash … Hinsdale Central School District is located in the Town of Clarksville in Allegany County and the Towns of Hinsdale, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244