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West Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)

… complete report - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-new

Franklin Central School District – Information Technology (2022M-19)

… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … to follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

Town of Carroll – Town Clerk (2022M-20)

… Key Findings We could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted … generally recorded, deposited and reported the Clerk fees, water rents and certain recreational fees we reviewed totaling $241,136 accurately, they did not …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

Weedsport Central School District – Procurement and Claims Audit (2021M-199)

… laws and District procurement policy requirements. Ensure all claims have adequate supporting documentation and are …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)

Determine whether extraclassroom activity ECA funds were properly accounted for deposited timely and if disbursements were properly supported and for legitimate ECA purposes

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-funds

Islip Fire District – Disbursements (2020M-9)

… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Village of Head of the Harbor – Justice Court Operations (2020M-110)

… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the … Determine whether the Village of Head of the Harbor Village Justices provided adequate …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and … Determine whether the South Butler Fire Department Inc Department officers and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s … Determine whether the South Butler Fire District District Board of Fire Commissioners Board provided adequate oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly … Key Findings City officials did not ensure all credit account purchases and employee reimbursements were properly … to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 percent) …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Village of Greene – Investment Program (2023M-112)

… did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally … safety, liquidity and yield - when investing available funds. Village officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… During the 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million in non-interest bearing accounts. Had officials considered … investment options, BOCES may have earned $448,000 in investment income, or $343,000 more than the $105,000 …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

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

… Officials also did not complete and maintain designation forms and submit them to the New York State Education … students. Complete, maintain and update designation forms and submit them to SED. Monitor the homeless …

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

City of Salamanca - Collections (2023M-131)

… City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The Comptroller’s … collections were not always accurately recorded and because adequate collection records were not always … City Comptrollers Comptroller collections were recorded and deposited in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… overtime totaling $19,932. Key Recommendations Ensure all non-emergency overtime is approved in writing prior to …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… – pdf] Audit Objective Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized. Key Findings Company disbursements were not always supported or authorized … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing process; of … check signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking