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Broadalbin-Perth Central School District – Online Banking (2020M-144)

… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Hoosic Valley Central School District - Financial Management (2018M-238)

… recalculated unrestricted fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding … Key Recommendations Develop realistic appropriations and only appropriate fund balance that will actually be used … District taxpayers, such as funding one-time expenditures and/or necessary reserves and reducing property taxes. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

Cortland County - Claims Audit and Check Printing (2018M-247)

… complete report - pdf] Audit Objective Determine whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has not audited … for auditing claims by establishing the office of county auditor or the office of county comptroller, in …

https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247

Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

… million. The claims auditor did not audit and approve 13 scholarship disbursements totaling $5,700. Key … claims for health insurance, Medicare reimbursements and scholarship payments are presented to the claims auditor for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1

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 …

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

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

… Town officials designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town …

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

Glens Falls City School District - Financial Management (2019M-12)

… limit at fiscal year-ends 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

Remsen Central School District - Claims Audit Process (2019M-86)

… after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not submitted for payment within District policy timeframes. Audit and approve 20 electronic payments …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

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

… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …

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

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… Key Findings The Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… to recover any wages paid for time not worked. Enforce the handbook requirement that department heads verify and sign …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Norwich City School District - Fund Balance Management (2018M-198)

… whether District officials adequately managed fund balance in the general fund. Key Findings District officials: … Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure long-term plans … whether District officials adequately managed fund balance in the general fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198

Kinderhook Central School District - Procurement (2018M-137)

… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source … collections. District officials disagreed with several of our findings and recommendations and indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Marcellus Central School District – Online Banking (2020M-66)

… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Northern Adirondack Central School District – Financial Condition (2020M-51)

Determine whether the Board and District officials effectively manage the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m