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Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State … Department (SED) regulations. Only one elementary school’s instructional staff were offered mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … Only instructional staff were required to complete mental health training. Three of the 12 recommended …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State … Only teaching staff and teaching assistants at the middle school were offered the middle school mental health training. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMinerva Central School District – Financial Condition Management (2020M-60)
… condition. District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through … related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… Free School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newFranklin Central School District – Information Technology (2022M-19)
… (District) officials adequately managed network and local user accounts and software and developed an information … District officials did not adequately manage network user accounts, periodically compare installed software to an … officials, we found that: Nine of the District’s network user accounts (8 percent) were not needed. This created …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… Central School District (District) officials complied with the District’s procurement policy and statutory … payment. Key Findings District officials did not comply with statutory requirements or the District’s procurement … supporting documentation. Key Recommendations Comply with competitive bidding laws and District procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199West Islip Union Free School District – Financial Management (2022M-40)
… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Shelter Island Union Free School District - Fund Balance (2020M-23)
… Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance levels exceeded the … corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Islip Fire District – Financial Condition (2020M-25)
… that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor … totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports to monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… inventory of IT assets (computers, tablets, document cameras, etc.).As a result, District officials cannot be … IT inventory records were incomplete and inaccurate, in part because the records were not always updated to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentVillage of Solvay – Financial Management (2023M-49)
… report – pdf] Audit Objective Determine whether the Village of Solvay (Village) Board of Trustees (Board) and officials monitored … fund’s financial condition. Key Findings The Board and Village officials did not develop a budget for the electric … audit village solvay …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Lake Luzerne – Payroll (2022M-98)
… payroll; 15 of 54 payroll registers reviewed were not certified. Accepted incomplete time records for processing … Key Recommendations Ensure payrolls are reviewed and certified. Ensure timecards are complete and fully in …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Tuckahoe Union Free School District – Overtime (2023M-53)
… – pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured … owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Clarendon Fire Company – Financial Activities (2023M-50)
… whether the Clarendon Fire Company (Company) cash receipts and disbursements were properly supported, approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always supported, approved or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately … audit village east syracuse …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79