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Bethpage Union Free School District – Leave Accruals (2015M-100)
… employees received and used leave accruals in accordance with employment contracts and collective bargaining … seven-member Board of Education, operates five schools with more than 2,900 students. Budgeted appropriations for … from the financial software and credited each employee with the annual accruals based on the terms of the respective …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Scriba – Board Oversight (2017M-83)
… methods when procuring goods and services and complied with statutes related to conflicts of interest, whether water district assessments were levied in accordance with local law requirements, and whether Town officials … interest. Charge water system debt in accordance with the local law. Update computer policies, monitor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Machias – Supervisor’s Financial Duties (2021M-98)
… and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a timely … Prepare and file the annual financial report with OSC as required. Town officials generally agreed with our recommendations and indicated they are taking …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Pompey Hill Fire District – Financial Management (2021M-136)
… reserve fund policy. Ensure reserve expenditures comply with legal requirements. Ensure the AUD is filed with our office within 60 days after the close of the fiscal … audits are performed. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… District officials did not have written agreements with four professionals for services totaling $27,048. The Board did not ensure that all claims were supported with adequate documentation, for appropriate purposes and … is not sought. Ensure written agreements are made with professional service providers that detail the contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… prepared. In addition, while ECA clubs provide schools with the opportunity to teach students good business … did not ensure that students were adequately involved with ECA activities. Key Recommendations Maintain separate … depositing funds. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityAlbion Central School District – Financial Management (2021M-200)
… or 47 percentage points. Key Recommendations Adopt budgets with realistic and reasonable estimates. Develop a plan for … in a manner that benefits District taxpayers. Consult with legal counsel regarding excess funds in the retirement … reserve fund. District officials generally agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… were approximately $3.7 million and were funded primarily with sales tax, State aid, water and sewer rents, and real … reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the cash … are performed for each individual fund. Provide the Board with a monthly Supervisor’s report including all receipts and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Village of Poquott – Justice Court Operations (2019M-214)
… or unissued. In addition, 41 tickets in the 2017 sequence with estimated fines and fees totaling approximately $5,900 … reconciliations (which are currently not being prepared) with documentation or reviewing receipts and reports. Ensure … issued and unissued tickets. Village officials disagreed with certain aspects of our findings, but indicated they have …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… did not adequately monitor the work of the accounting firm with which the Board contracted to assist the Supervisor in … duties. The Town’s financial records did not agree with the annual financial reports. The Board did not perform … reserves are established, funded and used in accordance with statute. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220York Central School District – Online Banking (2016M-295)
… Wyoming County. The District, which operates two schools with approximately 735 students, is governed by an elected … Ensure there are sufficient written agreements with any banks and that those who perform online banking transactions are familiar with their content. Establish written online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Warsaw Central School District – Financial Management (2016M-278)
… Wyoming County. The District, which operates two schools with approximately 900 students, is governed by an elected … required. Key Recommendations Develop annual budgets with realistic estimates of appropriations and appropriated … to other reserves established and maintained in compliance with statutory directives. Use available debt reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Groton Central School District – Financial Management (2014M-288)
… six-member Board of Education, operates two schools with 833 students. Budgeted appropriations for the 2014-15 … the amount of unassigned fund balance is in compliance with statutory limits and reduce the amount of unassigned … to other reserves established and maintained in compliance with statutes. Stop raising more real property taxes than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Churchville-Chili Central School District – Financial Management (2015M-354)
… in Monroe County. The District, which operates six schools with approximately 3,900 students, is governed by an elected … reported year-end unrestricted fund balance that complied with the 4 percent statutory restriction from fiscal years … Assistant Superintendent for Business provides the Board with an annual reserve report that includes the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Eldred Central School District – Budget Review (B4-15-3)
… includes $9,845,752 in real property taxes, which complies with the tax cap limits established by law. Key … in the proposed budget and amend them to be more in line with the NYS preliminary estimate. Amend the proposed budget … for health insurance appropriations to be in agreement with the supporting documentation. Make a provision for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Mexico Academy Central School District –Financial Management (2016M-219)
… Oswego County. The District, which operates five schools with approximately 2,000 students, is governed by an elected … reduce them over several budget cycles to gradually align with ongoing revenue estimates. Use reserve funds as … and fund balance when needed, to balance the budget with the understanding that these budgetary revenue sources …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Friendship Central School District –Procurement (2016M-175)
… Allegany County. The District, which operates one school with approximately 360 students, is governed by an elected … not always ensure that purchases were made in compliance with the requirements of this policy or require District … agent and claims auditor to regularly monitor compliance with the procurement policy and periodically report to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175North Babylon Union Free School District – Online Banking (2023M-156)
… did not enter into an adequate written bank agreement with their banking institution, and the Board did not adopt … Enter into an adequate written bank agreement with their banking institution and adopt an online banking … online banking transactions. District officials agreed with our findings and recommendations and have initiated, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Pembroke Central School District - Investment Program (2023M-130)
… Board did not adopt, a comprehensive investment program with written procedures for the investment of District … Develop and manage a comprehensive investment program with written investment program procedures. Consider all … when investing available funds. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel about the unsupported claim payments to … support before approving them. Town officials agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198