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Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… Board and District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 … of 2019-20 appropriations, exceeding the statutory limit by approximately $2.7 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Waverly Central School District - Financial Operations (2019M-136)
… claims (11 percent) totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved by the claims auditor. The senior account clerk’s leave accrual … and appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District … fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mSauquoit Valley Central School District - Procurement (2019M-228)
… District officials ensured that competition was sought for the purchase of goods and services not subject to competitive … our audit period. Obtain written or verbal quotes for the purchase of goods and services from five vendors paid … quotes as required by the procurement policy. Document all purchase decisions including the justification for using …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 selected employees and all six elected officials), two employees or 14 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… population of approximately 99,600. The County is governed by an elected nine-member County Legislature. The Department …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Cattaraugus County – Court and Trust Funds (2014M-85)
… to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. … to examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Niagara County – Court and Trust Funds (2015M-228)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … Key Finding We identified funds that improperly remained in the Treasurer’s custody that should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has … City of Gloversville Parking Violation Operations 2016M231 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231St. Regis Falls Central School District – Fund Balance (2016M-141)
… July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the … Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school … St Regis Falls Central School District Fund Balance 2016M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141New Hartford Central School District – Procurement (2016M-153)
… schools with approximately 2,600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Newark Valley Central School District – Financial Management (2016M
… Valley Central School District is located in the Towns of Maine and Nanticoke in Broome County, the Towns of Harford …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mScarsdale Union Free School District – Information Technology (2016M-252)
… schools with approximately 4,800 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Pulaski Academy and Central School District – Financial Condition (2016M-81)
… 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns … Pulaski Academy and Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … officials appropriated fund balance which was not needed to finance operations because of operating surpluses. When adding back unused appropriated fund balance, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… all eligible Medicaid services provided. Claims were not submitted and reimbursed for 651 eligible Medicaid services … lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Village of Deposit – Claims Auditing (2023M-173)
… (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) … and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the deputy clerk complies with the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Bellmore Union Free School District – Payroll (2023M-129)
… – pdf] Audit Objective Determine whether Bellmore Union Free School District (District) officials approved, supported … Determine whether Bellmore Union Free School District District officials approved supported …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129