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Town of Preble – Non-Payroll Disbursements (2023M-17)
… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and … bank reconciliations, bank statements, canceled check images and supporting documentation for disbursements. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned … Continue with their efforts to recover unearned salary payments. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Schaghticoke – Board Oversight (2023M-78)
… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Kent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure transfers to reserves are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… The Board did not: Adopt realistic budgets, which resulted in excessive unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or capital … District residents. Properly audit claims to ensure each claim has supporting documentation and policies were …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Town of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, … adequately monitored ski collections and the issuance of season passes and lift tickets …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… Mount Sinai Union Free School District Financial Condition Management 2018M34 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementDryden Central School District - Cash Management (2020M-61)
… manage a comprehensive investment program. Prepare monthly cash flow forecasts to estimate available funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not … activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
… required annual update documents with the Office of the State Comptroller as of the end of our audit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Waverly Central School District - Financial Operations (2019M-136)
… approved by the claims auditor. The senior account clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by 111 days. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Remsen Central School District - Claims Audit Process (2019M-86)
… Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims … Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we reviewed totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86State Comptroller DiNapoli Releases Audits
… Medicaid claims. There was insufficient assurance that the doctor provided appropriate medical care and that services … Inspector General (OMIG) was actively investigating the doctor. According to OMIG officials, steps will be taken to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… inventory. Could not locate 229 staff computers and 62 tablets and paid approximately $17,000 in annual service fees …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… network user account controls to help maintain continuity of business office operations and prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did not: Develop policies and procedures regarding the procurement of professional services. Seek competition for 28 … in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalWaterloo Central School District - Financial Condition Management (2019M-137)
… funds as a financing source for one-time expenditures, paying down debt or reducing property taxes. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Charlotte Valley Central School District - Information Technology (2019M-27)
Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The Board or membership did not: Ensure that the bylaws were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Half Hollow Hills Community Library - Fund Balance (2018M-127)
… does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of … policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127