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Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionState Agencies Bulletin No. 1929
… The amount of the increase is based on the increase in the Consumer Price Index for the one-year period ending September 30 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… of foreign fire insurance tax proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mSalem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105REACH Academy Charter School - Cash Disbursements (2019M-130)
… in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Waverly Central School District - Financial Operations (2019M-136)
Determine whether District officials provided adequate oversight of cash disbursements and payroll processes
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… Ensure that the claims auditor is not directly involved in the purchasing function. Develop procedures to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mKent Fire District No. 1 - Financial Operations (2019M-37)
Determine whether the Board effectively managed the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town 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-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been … reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between … estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementSullivan West Central School District - Retiree Health Insurance (2019M-196)
… of all retirees’ health insurance contributions is maintained. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings … $12,600 for three students to the incorrect district of residence and underbilled four additional student’s district of residence by $4,200. Key Recommendations Obtain proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Benson - Disbursements (2019M-54)
… $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks. A County employee …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Oversight of Public Water Systems (Follow-Up)
… included in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the … is providing effective oversight of the State’s Public Water Systems (PWSs) to ensure water is suitable for … included in our initial audit report Oversight of Public Water Systems …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followDryden Central School District - Cash Management (2020M-61)
… As a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Naples Central School District – Network Access Controls (2020M-82)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had 63 unneeded network user accounts that had … have and use their own network user accounts to access the District’s network. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Broadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B61318 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending their … (GSA) per diem lodging and meal rates. Ensure costs for travel-related expenses are within established adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-related