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Sagaponack Common School District - Fund Balance Management (2018M-53)
… Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 … level and conditions under which each will be used. Key Recommendations Use surplus funds as a financing source … budgets with appropriations that are realistic and based on historical trends or other known factors. Review reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Helping Hands School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report … To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… of New York (CUNY) instructional staff were awarded for authorized purposes and in compliance with all applicable … and the integrity of CUNY’s fellowship leave program. For example, there was no single comprehensive record …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followCUNY Bulletin No. CU-136
… The Union dues (code 231) and agency shop fee (code 220) for City Employee Union, Local 237 for the titles listed below will increase. These changes will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-136-dues-and-agency-shop-fee-increase-city-employees-unionConnetquot Public Library – Cash Disbursements (2017M-125)
… for the 2016-17 fiscal year totaled $6,040,900. Key Findings The Board adopted a policy granting check … multiple check signers. Ten purchases totaling $3,661 made on three credit card claims either contained a confirming … (PO) or did not have sufficient supporting documentation. Key Recommendations Ensure the Treasurer maintains custodial …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125State Agency Small-Dollar Purchases (Follow-Up)
… in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use increased … have P-Cards during either year, and one used the P-Card for all purchases during both years. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followVillage of Richfield Springs – Justice Court (S9-14-1)
… two Court clerks. Per the Court’s information technology system, the Court collected 297 payments totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board Members, is the governing body responsible for overseeing the Court’s general management and financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Massena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has exceeded the statutory limit for the past three years. The District overfunded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Financial Management (2016M-294)
… review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $37 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Batavia City School District – Financial Condition (2016M-160)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $43 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Manhasset Union Free School District – IT Asset Management (S9-22-15)
… percent of the sampled assets were not properly accounted for. Specifically: Six assets (one laptop and five … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… percent of the sampled assets were not properly accounted for. Specifically: Seventeen IT assets (11 Chromebooks and … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Kings Park Central School District – IT Asset Management (S9-22-13)
… of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… percent of the sampled assets were not properly accounted for. Specifically: Nine Chromebooks, including, four with a … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Geneseo Central School District – IT Asset Management (S9-22-11)
… percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Freeport Union Free School District – IT Asset Management (S9-22-10)
… of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated cost of $430 based on recent purchases could not be located. One Chromebook costing $215 could not be located and was not on inventory records. Two laptops, one costing $510 and one with an estimated cost …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Pine Bush Central School District – IT Asset Management (S9-22-21)
… percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21