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Briarcliff Manor Union Free School District - Procurement (2020M-173)

… Manor Union Free School District (District) officials used a competitive process to procure goods and services. Key Findings District officials generally used a competitive process to procure goods and services. However, they did not periodically seek competition for professional services. We tested 14 vendors paid a total …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173

Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)

… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …

https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21

Bellmore Union Free School District – Payroll (2023M-129)

… recommendations and indicated they have initiated or plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129

Green Tech High Charter School – Payroll (2023M-157)

… coverage payments. School officials generally agreed with our recommendations and indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157

Town of Preble – Non-Payroll Disbursements (2023M-17)

… controls to ensure all non-payroll disbursements are for legitimate Town purposes. Conduct a thorough annual audit … canceled check images and supporting documentation for disbursements. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

Lake Placid Central School District – Investment Program (2023M-94)

… The Assistant Superintendent for Business, Finance and Support Services (Assistant Superintendent) and District … Prepare monthly cash flow forecasts and consider legality, safety, liquidity and yield when investing available funds. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94

Village of Schaghticoke – Board Oversight (2023M-78)

… it has accurate financial information to make decisions and gauge the Village’s financial condition. The Board did … Clerk-Treasurer performing all functions of the financial and recordkeeping duties. Audit the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key …

https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78

Pine Valley Central School District - Financial Management (2019M-35)

… report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The … Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)

… complete report - pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings … district of residence and underbilled four additional student’s district of residence by $4,200. Key …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019m

Town of Benson - Disbursements (2019M-54)

… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … authorize all online bank account transfers. Monitor check disbursements and bank account transfers. Perform an …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… Determine whether District officials and personnel ensured that health insurance contributions from eligible … Determine whether District officials and personnel ensured that health insurance contributions from eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Town of Schroeppel - Financial Records and Reports (2019M-187)

… [read complete report - pdf] Audit Objective Determine whether the … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Kent Fire District No. 1 - Financial Operations (2019M-37)

… documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37

Lowville Academy and Central School District - Claims Audit Process (2019M-154)

… had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

… 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 plans. … 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-116

Multiple Dwelling Property Inspections (2018-MS-1)

… Determine if municipalities are utilizing resources to perform FSPM inspections of residential buildings with … Follow-up on violations did not always occur timely to ensure violations were resolved. Key Recommendations … and institute basic MD inspection program procedures to ensure: All MD properties are inspected, as required. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1

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