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Minerva Central School District – Financial Condition Management (2020M-60)

… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… requirements of all police officers. Periodically review firefighter attendance and leave records. Ensure that all …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Randolph Academy Union Free School District – Financial Management (2015M-248)

… schools with approximately 160 students, is governed by an appointed seven-member Board of Education. General fund … of 688 days after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the … written procedures documenting the type of records to be maintained or guidelines for using, approving, … leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)

… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless … list and submit eligible claims for reimbursement in a timely manner. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aid

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… did not provide monthly bank statements, canceled check images and monthly bank reconciliations. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… in the Company’s financial system, without canceled check images, it could not be verified. Key Recommendations Revise … and receipts. Obtain and review canceled check images to ensure that all disbursements are proper. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and

Town of Walton – Incompatible Duties (2016M-309)

… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately … moneys on behalf of the Town, or engage an independent public accountant to do so. …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations

Rockland County Department of Social Services – Service Contracts (2014M-368)

… 17-member Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and families with social service and financial needs. The Department’s budget … Rockland County Department of Social Services Service Contracts 2014M368 …

https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368

Florida Union Free School District – Information Technology (2017M-146)

… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146

City of Watertown – Information Technology (2017M-184)

… private and sensitive information on City servers and in its financial system for the period July 1, 2015 through … April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184

Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)

… 7, 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town … Magee Volunteer Fire Department Inc Financial Activities 2017M294 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017m

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… not adopted structurally balanced budgets, having relied on nonrecurring revenues, debt and interfund transfers to …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… of Audit The purpose of our audit was to evaluate the District’s claims audit process and compliance with State … June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school with approximately 70 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. … Background The Charter School of Educational Excellence is a public school, located in the City of Yonkers, that is not … statements or reconciliations. Key Recommendations Use a competitive process when selecting major contractors or …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-and

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