Search
New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… to examine the District’s controls over financial activity for the period January 1, 2013 through July 31, 2014. … County, in which it is located. The general fund budget for 2014 totals approximately $129,000. Key Findings The … not conduct an audit of the Secretary-Treasurer’s records for the 2013 fiscal year. The Board provided the fire chief …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263XV.16.B Sole Custody Reporting – XV. End of Year
… ( https://www.osc.state.ny.us/online-services ), for reporting agency sole custody account balances will be available for agencies to use to report reconciled bank account information needed for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingLisbon Central School District – Medicaid Reimbursements (2022M-180)
… [read complete report – pdf] Audit Objective Determine whether the Lisbon … As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled. Although … the District provided Medicaid reimbursable services for speech, occupational or physical therapy and special …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… [read complete report - pdf] Audit Objective Determine whether District … It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsIslip Union Free School District – Financial Condition (2013M-213)
… and that the District had adequate unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 … Business actively monitors available unexpended surplus funds to ensure that the balance is maintained below the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Opinion 91-56
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of public authorities, encompasses only outstanding notes or bonds or whether it also includes accounts payable and contractual …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… accurate accounting records. Establish procedures to account for all collections received by the Company. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… and District officials ensured information technology (IT) assets were safeguarded. District officials accurately … have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonHilton Central School District – Network Access Controls (2022M-200)
… – pdf] Audit Objective Determine whether Hilton Central School District (District) officials ensured network access controls … and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Shortsville – Board Oversight (2015M-5)
… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … Key Recommendations Audit the Village’s annual financial report and supporting books annually, or engage the services …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Town of Hempstead – Procurement (2022M-63)
… $9.3 million without the required written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town … accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Bradford Central School District – Claims Auditor (2022M-157)
… had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 million and found that: 70 claims totaling $2.96 million did not contain documentation for the claims … for the GST BOCES service charges totaling approximately $2.4 million. This compromised the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Binghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through May … and evaluate the current year’s budget and available fund balance, and to plan for future years’ budgets. This planning …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Marcellus Central School District – Online Banking (2020M-66)
… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Southside Academy Charter School - Enrollment and Billing (2019M-70)
… pdf] Audit Objective Determine whether student enrollment records and billings to school districts were accurate and … corrective action. … Determine whether student enrollment records and billings to school districts were accurate and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Tyre - Long-Term Planning (2019M-61)
… did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels … highway inventory list and agreement for the expenditure of highway money, including the anticipated costs. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, 2013 through May … no fault of their own. Individuals who are incarcerated in jails are not eligible for UI benefits. NYSDOL has the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… [read complete report - pdf] Audit Objective Determine whether conference … The District reimbursed travelers a total of $244 for mileage and parking that were not supported by the claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the exception of the payroll account, accurate. The … official who was not independent of recording cash and journal entry transactions. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank