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

… policies and procedures to ensure State aid claims are accurately prepared and submitted in a timely manner for …

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

Village of Madison - Collections (2023M-160)

… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner.  Officials did not receive any reports … Key Recommendations  Record and deposit collections in a timely manner.  Develop written policies and establish …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… service billing and collection. An outside billing agent creates billing reports, issues billing invoices to …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Town of Rodman – Town Clerk/Tax Collector (2023M-85)

… and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that collections could have been lost or stolen. In addition, money not remitted in … cash. Town officials agreed with our findings and have indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85

Marathon Joint Fire District – Investment Program (2023M-76)

… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76

Amherst Central School District –Financial Condition (2016M-167)

… financial condition. Ensure that reserve fund balances are maintained at reasonable levels; take appropriate action, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167

Washingtonville Central School District – Reserve Funds (2014M-45)

… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Schenectady City School District – Financial Condition (2014M-168)

… is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 students. … as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for 2010-11 through … balance to finance operations. Key Recommendations Develop and adopt a fund balance policy establishing the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168

State Agencies Bulletin No. 285

To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-tax

Village of Old Westbury – Justice Court (2017M-64)

… the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key Recommendations Assign the responsibility of … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Town of Kirkwood – Justice Court Operations (2016M-414)

… hand. Follow up on all bail money held to determine what course of action is applicable. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … Central School District is located in four towns in Orange and Sullivan Counties. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteria

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by … East Quogue Union Free School District Selected Payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)

… of Trustees (Board) adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements .  Due to the lack of oversight and compensating controls, there is an increased risk that …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Town of Homer – Non-Payroll Disbursements (2023M-63)

… and canceled check images to ensure bank transactions are appropriate. Annually audit the Supervisor’s records, as …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Town of Greig – Long-Term Planning (2023M-13)

… highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial … timely manner. The former Clerk-Treasurer did not properly record her leave usage .  She earned and used leave that she … of unused leave upon leaving Village employment. Pursue collection of any erroneous or unauthorized leave payments. …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… District officials cannot be assured that these assets are adequately accounted for and would be detected if lost, … items) of unknown cost .  Officials could not tell us how much they cost because the District’s inventory records were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment