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Lewiston-Porter Central School District - Payroll (2018M-246)
… if the District accurately compensated employees. Key Findings Generally, tested employees’ salaries were … employees were paid incorrectly for credit hours earned. Key Recommendations Ensure that time sheets, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Averill Park Central School District - Payroll (2018M-255)
… whether employee salaries and wages were accurately paid. Key Findings District officials have adequate procedures to … reports as part of the payroll certification process. Key Recommendations Certify the payrolls prior to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Town of Queensbury - Information Technology (2018M-224)
… and protected against unauthorized use, access and loss. Key Findings Town officials have not: Implemented … were communicated confidentially to Town officials. Key Recommendations Implement strong access controls, in …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Portville Central School District - Cafeteria Collections (2018M-244)
… were properly collected, recorded and deposited. Key Findings The Board did not adopt written cafeteria cash … $7,200 were not properly recorded by cafeteria staff. Key Recommendations Adopt written policies and develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Jamesport Fire District - Gasoline Inventory (2019M-04)
… account for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been … least $2,660 more than necessary for gasoline purchases. Key Recommendations Monitor and reconcile gasoline delivery …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Schoharie Central School District - School Lunch Operations (2019M-19)
… officials properly managed school lunch operations. Key Findings Over the last three years, the school lunch fund … State Office of General Services (OGS) cooperative bid. Key Recommendations Periodically complete cost-per-ME and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Etna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures … for the procurement of goods and services. Adopt a code of ethics to set forth standards of conduct in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… the financial operations of the civil division (Division). Key Findings Department and Division officials did not … unauthorized changes were not made to payee information. Key Recommendations Adequately segregate duties or implement …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Hornell City School District - Financial Management (2019M-38)
… adequately managed the District’s financial condition. Key Findings Conservative budgeting has produced operating … written multiyear financial or capital plans. Key Recommendations Discontinue the practice of appropriating …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Town of Bovina - Records and Reports (2019M-200)
… accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, … for the fiscal years ending December 31, 2017 and 2018. Key Recommendations Maintain complete, accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Moravia Central School District - Fuel Inventory (2019M-183)
… adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked … readings to ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Town of Moriah - Cash Management (2019M-169)
… whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a … would have increased by $80,688 during the audit period. Key Recommendations Periodically solicit interest rate quotes …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Taconic Hills Central School District – Financial Management (2019M-155)
… maintain fund balance within the statutory required limit. Key Findings The Board overestimated appropriations by a … exceeding the statutory limit by 13 percentage points. Key Recommendations Adopt budgets with reasonable estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Schroon Lake Central School District - Claims Auditing (2019M-97)
… purposes and audited and approved before payment. Key Findings Checks were printed before the claims auditor … audit period were not audited and approved before payment. Key Recommendations Print and sign checks after the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… information technology (IT) assets were safeguarded. Key Findings The Board did not adopt adequate IT policies or … were communicated confidentially to School officials. Key Recommendations Adopt comprehensive IT policies and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyGreenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Warwick Valley Central School District - Professional Services (2019M-139)
… with Board policies and applicable statutory requirements. Key Finding District officials did not seek competition for … providers were paid $740,600 during the audit period. Key Recommendations The Board should: Review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Broadalbin Youth Commission - Financial Operations (2018M-19)
… entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and … or money orders received. Audit all claims before payment. Commission officials generally agreed with our … Broadalbin Youth Commission Financial Operations 2018M19 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Norwich City School District - Safe and Supportive Educational Environment (2018M-199)
… and Disruptive Incident Reporting System and Dignity for All Students Act incidents and found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an … perform monthly accountabilities of the ambulance fund. Key Recommendations Perform a monthly accountability of the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168