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Utica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … defining roles and responsibilities for services. As a result, the roles and responsibilities of each party may … unneeded network and financial software user accounts in a timely manner, and regularly review user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareVillage of Poquott – Justice Court Operations (2019M-214)
… The Justice was unaware that in August 2016, the Court clerk deposited $6,525 belonging to a neighboring village’s … two accounts. The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 … as issued or paid. Key Recommendations Oversee the Court clerk, including reviewing bank reconciliations (which are …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Wilson Central School District - Financial Management (2022M-22)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Controller (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts … were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The … 570 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking transactions were safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Livonia Central School District – Software Management (2016M-293)
… Background The Livonia Central School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, … District officials and IT staff did not maintain a comprehensive software inventory of District-owned software … licenses. As of July 2016, the District did not have a disaster recovery plan in place. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January … 178 personal purchases totaling $19,572 using a Company debit card. These improper transactions went undetected because …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Franklinville – Procurement (2024M-56)
… attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive procurement methods. In addition, because Board members were not familiar with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56City of Rensselaer – Accounting Records and Reports (2023M-26)
Determine whether the City of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common Council Council to effectively manage financial operations and capital projects
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a student trustee. The College’s expenditures for the 2012-13 … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection … to the Village of Camillus and to the Town through a fire protection contract. From January 2012 through October …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The Town is governed by an … as an actual financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMcGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a seven-member Board of Education, has approximately 575 … on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationBrushton-Moira Central School District – Financial Condition (2015M-340)
… The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in … the statutory limit. District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets … balance is in compliance with statutory limits. Develop a multiyear financial plan and monitor and update the plan on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… period July 1, 2012 through April 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of … Bradford Central School District Financial Management 2016M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253