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Wainscott Common School District - Financial Condition (2018M-237)

… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general … $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237

Village of Atlantic Beach - Payroll (2018M-254)

… before payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 percent) …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254

Town of Waterford - Town Clerk Collections (2018M-265)

… fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … tax collections and documentation to substantiate the date real property taxes were received could not be located. … all collections that include the payer, purpose, amount, date of receipt and form of payment. Make deposits of all …

https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265

Town of Haverstraw - Financial Condition (2019M-52)

… of fund balance to be maintained. Town officials agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52

Southside Academy Charter School - Enrollment and Billing (2019M-70)

Determine whether student enrollment records and billings to school districts were accurate and supported

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… collection of issued parking tickets. Determine whether Justice Court (Court) collections were recorded and reported … was $36,425, or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Moriah Central School District - Medicaid Reimbursements (2019M-64)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… The third-party administrator (administrator), and three utility vendors, who disbursed $488,545 during the audit … Recommendations Discontinue allowing the administrator and utility vendors from having direct access to a District bank … of dental claims and initiate and disburse funds for all utility payments. Ensure that all claims are adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

DeRuyter Central School District - Information Technology (2019M-175)

… information system software application (SIS) based on job duties. Disable unneeded network and local user accounts. … users only have the permissions needed for their job duties and disable any unneeded user accounts. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)

… sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four … documentation. Thirty-five check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial

Town of Moriah - Leave Accruals (2019M-168)

… accrual balances were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key Recommendations Implement procedures to ensure …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

Town of Cairo - Fuel Management (2019M-150)

… at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at $23,325. The fuel … documented and reviewed. Implement policies and procedures for tracking fuel usage to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked in a …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … special education students, resulting in one district of residence being overbilled by more than $161,000 in the … a provision to periodically update and verify the proof of residence. School officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

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