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Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … electronic banking transactions and District officials have not developed written procedures for wire transfers; … written agreement with the banks in which District funds have been deposited. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overCanajoharie Central School District – Fuel Purchasing (2021M-170)
… did not audit fuel claims, as required. The District could have reduced its fuel expenditures by at least $10,929, … the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Wilson Central School District - Financial Management (2022M-22)
… and maintaining excess reserves, real property taxes may have been higher than necessary. In addition, the Board did … plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … was overstated by $81,929. Annual financial reports (AFRs) have not been filed since 2016, as required by New York State … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … were procured in the taxpayers’ best interests and may have missed opportunities to reduce Town costs. Key Recommendations Ensure officials …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls over its financial … them and did not retain adequate supporting documentation to demonstrate that all purchases were for valid Company purposes. The Company did not have policies governing the use of debit cards or online …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … without independent oversight. Department officials have not adopted written financial policies or procedures … accountability. Individual claims were not reviewed prior to payment approval. The Department does not have a code of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSalamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … (58 percentage points). The Board and District officials have not effectively managed four reserve funds with balances … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Akron Central School District – Controls Over Compensatory Time (2014M-24)
… to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been acquiring comp time during normal work hours. There is no established …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24IX.6.D HHS Payment Management System – IX. Federal Grants
… awarding agencies and state grant recipients the tools to manage grant payment requests, and disbursement reporting … and cash management system. The system is fully automated to receive payment requests, edit them for accuracy and content, transmit the payment to either the Federal Reserve Bank or the U.S. Treasury for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemState Police Accidental Disability (Section 363-bb) – State Police Plan
… your duties as the natural and proximate result of an accident sustained in service that was not caused by your own … service, voluntarily or involuntarily, subsequent to the accident, your application must be filed within two years after your discontinuance from service. “Accident” has a specific meaning with NYSLRS disability …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbBethpage Public Library – Procurement (2019M-219)
… with the Library’s policies. Therefore, taxpayers do not have assurance that the best prices were obtained. Officials … $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Trumansburg Central School District – Procurement (2022M-13)
… implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement procedures as required by the … policy. Competitively bid two purchases totaling $95,073. Have support that they obtained quotes for 29 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United … rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Key Recommendations Comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… annual inventories were not conducted, and we were unable to locate approximately $31,000 in capital assets, which … 130 assets with a historical recorded cost (also referred to as a purchase price) totaling approximately $133,000 and … 130 capital assets totaling approximately $133,000 did not have their current value, salvage value or replacement cost …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalPembroke Central School District - Investment Program (2023M-130)
… legally permissible investment options, the District may have earned approximately $390,000, or $237,000 more than … of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Evergreen Charter School – Credit Card Purchases (2024M-143)
… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … purpose credit card payments totaling $134,982 did not have the required signatures for payment. Reward points were …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Red Hook Central School District – Inventories (2023M-133)
… and safeguard fuel and E-Z Pass tags, these assets could have been misused, lost and/or stolen. We found that … District fuel, or review and reconcile E-Z Pass statements to ensure fees and charges were for valid District purposes. … access. Develop written policies and procedures to help ensure that staff adequately manages, and accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133State Comptroller DiNapoli Releases School District Audits
… district officials generally used a competitive process to procure goods and services. However, they did not always … the school district’s financial condition. However, they have not utilized their multiyear financial plans to help make financial decisions. Officials also have not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits