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Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… submitted to the Board for review that includes a summary statement of projected use and need of the reserve funds. … by the Business Administrator does not include a summary statement. As a result, the Board’s ability to monitor the … Ensure that the Business Administrator includes a summary statement of the projected use and need of reserve funds in …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July … 25, 2015. Background The Randolph Academy Union Free School District is a special act school district, created by …
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 …
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)
… with GML that gives District staff guidance when purchasing goods and services. Closely monitor the purchasing process to ensure that purchases not required to …
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
… (confidential information) should never be entered in any field in SFS that has not been designed to hold … invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: … of the confidential information, and the field name(s) in which the confidential information resides. For more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationTravel Advisory No. 2
… of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In … residence) must be designated in the best interest of the State and not for the convenience of an employee or to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelNewstead Fire Company –Internal Controls (2014M-92)
… 1, 2012 through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town … and also receives moneys from fundraising, hall rentals, donations, and foreign fire insurance. For the 2013 fiscal …
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 … As of June 30, 2013, the District had more than $2 million in a debt service reserve that District officials could not … fixed assets, without any formal control procedures in place for this process. Our review of 50 movable assets …
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)
… 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of Moravia, Locke, … by an elected seven-member Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were …
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)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial operations and other financial related activities … 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. …
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)
… Ensure that District officials involved in the purchasing process comply with the policy. … Walden Fire District No 2 Purchasing 2017M204 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2014 through … Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Opinion 98-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-2West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the … accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for purchases or documentation required to be maintained to support credit card purchases. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mShelter Rock Public Library District – Bank Reconciliations (2015M-249)
… of the accounting functions and designate a Board member or Library official who is independent of the accounting …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Scarsdale Union Free School District – Information Technology (2016M-252)
… and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 and 2015-16 fiscal years were approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Lyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Hinsdale 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-244Poland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355