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Little Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Whitesboro Central School District – Claims Auditing (2016M-115)
… The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Lake Pleasant Central School District – Payroll (2016M-8)
… in this report. … Lake Pleasant Central School District Payroll 2016M8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8West Genesee Central School District - Capital Assets (2023M-128)
… officials did not always properly monitor and account for the capital assets that we tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the assets were on … officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The District, which operates three schools … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether … Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … and emergency services for the Town of Afton. The Company’s Oversight Board comprises seven elected members. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialOpinion 2000-5
… 6-f(1) provides that there may be paid into the fund amounts as may be provided therefor by budgetary …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Half Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, which operates … $241 million. Key Finding The District procured goods and services in accordance with its policy and statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Sempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate … with the Three Town Fire District in Cayuga County and provides fire protection services for the Towns of Niles and Sempronius. The Company is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Chili Public Library – Board Oversight (2015M-130)
… of our audit was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Operational Advisory No. 7
… Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the … Code (DC). The information in SFS was created at the time of conversion or as BUs were established in the system. This …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updatePalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in … promptly submit Form SA-16 – Application for Approval of Bus Purchase for the Purposes of State Aid to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mFonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial operations for the … 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 … District officials established adequate controls over payroll and leave accruals. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January 1, … to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to … The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedAccounts Payable Advisory No. 50
… agencies at the contract, purchase order, or voucher level and will default in the SFS in this order. For more … of the invoice, along with the Invoice Received Date and discount terms to enable the SFS to calculate the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsWalworth-Seely Public Library – Board Oversight (2014M-260)
… of our audit was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015. Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Massapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately … 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100