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Orange Lake Fire District – Budgeting Practices (2015M-146)
… of our audit was to examine the District’s budget process for the period January 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … an elected five-member Board of Commissioners. The budget for 2015 totals approximately $1.45 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… Educational Services (BOCES) officials adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not adequately manage and monitor network user accounts to help prevent …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… ensured that the required approvals were obtained for capital project (Project) change orders. Key Findings The … required to the New York State Education Department (SED) for approval. As a result, officials created a risk that SED … were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Homer – Non-Payroll Disbursements (2023M-63)
… adequate oversight of non-payroll disbursements. As a result, Town officials made duplicate payments totaling … controls relating to non-payroll disbursements. As a result, checks and balances over the powers and duties of … action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Brighton Central School District – Procurement (2022M-205)
… determine that using these vendors was in the District’s best interest. Key Recommendation Document the analysis when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three … not: Properly establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear … funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Williamsville Central School District – Financial Management (2022M-193)
… it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Baldwinsville Central School District – Fuel Inventory (2022M-106)
… for managing fuel inventories was not clearly assigned. As a result, officials cannot account for at least 1,358 gallons … periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or … were physically secured. Key Recommendations Establish a control system that safeguards the District’s fuel from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… said it was not legally required, the Board should strive to ensure that Town residents realize increased prosperity … benefit from the projects that the Corporation approves. To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure these goals are met. Establish written project …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mTown of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Lyons Central School District – Payroll 2022M-71
… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs). Key … unauthorized access to PPSI. In addition to sensitive information technology (IT) control weaknesses that were … controls to safeguard personal private and sensitive information PPSI on mobile computing devices MCDs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andNorfolk Fire District – Board Oversight (2022M-109)
… of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure the Treasurer filed annual financial reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109North Syracuse Central School District – Professional Services (2022M-34)
… services in accordance with District policy. As a result, services may not have been procured in the most …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided … properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, … As a result, 14 students likely received services for which the District could have filed Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Free School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … staff training. Documentation to support attendance for the training was not maintained and we were unable to … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-york