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Hudson City School District – Grant Administration (2013M-324)
… of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May … District officials need to improve internal controls over grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… July 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town … Deer Park Union Free School District Bank Reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Cortland Housing Authority – Financial Condition (2015M-205)
Cortland Housing Authority Financial Condition 2015M205
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205West Albany Fire District – Credit Card Purchases (2017M-15)
… January 1, 2015 through December 31, 2016. Background The West Albany Fire District is a district corporation of the … West Albany Fire District Credit Card Purchases 2017M15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Receiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit information to … to NYSLRS) may not be able to use the Retirement Online calculator at this time. These members should contact us to …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionBeekmantown Central School District – Payroll (2017M-26)
… Purpose of Audit The purpose of our audit was to determine whether the District accurately … The Beekmantown Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Olean City School District – Reserve Funds (2022M-187)
… whether the Olean City School District (District) Board of Education (Board) and District officials properly … and District officials properly established the District’s nine general fund reserve funds totaling $10.9 million but … could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Southold Union Free School District – Claims Processing (2013M-183)
Southold Union Free School District Claims Processing 2013M183
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… addressed the deficiencies previously identified by our office. Key Recommendations Adopt and implement a … identifies its intentions for each reserve, optimal or targeted funding levels and the conditions under which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraHicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Chenango Valley Central School District – Capital Project Management (2016M-58)
… 1, 2014 through December 17, 2015. Background The Chenango Valley Central School District is located in the Towns of Chenango, … involved constructing, renovating and improving all three school buildings and the bus garage. Key Recommendation There … Chenango Valley Central School District Capital Project Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mPayroll Improvement Project Bulletin No. PIP-009
Payroll Improvement Project Bulletin No PIP009
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingBeacon City School District – Information Technology (2023M-143)
… purposes. In addition to sensitive information technology (IT) control weaknesses that we communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Access Controls Over Student Information Systems (2014-MR-1)
… often referred to as Student Information Systems (SIS), to store and manage student data in a centralized database. SIS …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Albany City School District – Payroll (2017M-97)
… whether employee salaries and wages were accurately paid for the period July 1, 2015 through March 31, 2017. … has approximately 9,600 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $234 million. Key Finding Except for minor discrepancies which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… expenses for the 2012-13 fiscal year were approximately $10 million. Key Findings While the School’s credit card … ensure that all employees who were issued a credit card signed the policy to acknowledge their awareness of the … of the 12 employees issued credit cards, only seven had signed a copy of the policy. In addition, School officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsHampton Bays Union Free School District – Claims Processing (2013M-333)
… Finding During our audit period, the District paid general fund claims totaling $17,972,830. District officials have … District paid a vendor $17,960 on September 7, 2012, for special education services; the vendor’s invoice was dated … and limit the use of confirming orders to emergency situations. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had … Mount Vernon City School District Purchasing and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… This ensures that the most current codes exist in the Guide at all times. If agencies require updates to the … IV – Accounting Codes – Uses and Descriptions of this Guide. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedure