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Schalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)

… Audit Objective Determine whether the Schalmont 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. Eighteen of the 42 … of the 12 recommended components of mental health that educators should know were missing from the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-new

Town of Sand Lake – Justice Court (2015M-121)

… Ensure that all deposits are made no later than 72 hours from the day of receipt. … The purpose of our audit was to …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121

Town of Hume – Financial Management (2014M-333)

… reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, 2009 to less than …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333

Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)

… inform the Board. Key Recommendations Seek reimbursement from the former Clerk-Treasurer as appropriate. Develop …

https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… balance for fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Hyde Park Central School District - Fixed Assets (2019M-103)

… records. District officials should ensure all fixed assets with values that exceed the threshold carry a tag identifying … and up to date. District officials generally agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103

Town of Saranac - Cash Management (2019M-32)

… invested available funds in a financial institution with higher available interest rates, revenue could have … interest earnings. Town officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… collected. Key Recommendations The City Clerk should work with the credit card vendor and the Internal Revenue Service … and recording cash receipts. City officials disagreed with certain aspects of our findings and recommendations, but …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Town of Dayton - Fund Balance Management (2019M-221)

… development process. Outstanding interfund cash advances from 2016 have not been repaid as required. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

Bemus Point Central School District - Financial Management (2019M-216)

… to the general fund. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … to taxpayers. District officials generally agreed with our findings and indicated they would take corrective …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… audit period. The current fuel vendor did not deduct taxes from invoices because the District did not complete the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Village of Argyle – Water Billing and Collections (2023M-148)

… customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 … Periodically review outstanding unpaid water accounts for enforcement action. Village officials generally agreed …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)

… network user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. Ensure all …

https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user

Town of Bainbridge – Financial Management (2016M-332)

… year totaled approximately $1.1 million. Key Findings From 2013 through 2015, officials used one-time financing …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332

Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … the journal entries completed by the Business Manager. … Discovery Charter School Internal Controls Over Cash …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015m