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Cost-Saving Ideas: School District Auditing – External Auditor
… external auditor performs the legally required financial statement audit and renders an opinion on whether the … systems and procedures; and provide an affirmative statement that the individual or firm is independent of the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorReview of Growe Technologies Inc.
… an appropriate procurement under contract TQ00015 for the services provided by Growe and paid reasonable prices for those services. Background In January 2009 through federal legislation, the Centers for Medicare & Medicaid Services set new standards for …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The District contracts with a bookkeeper who performs bank reconciliations only at year-end. Board members … and reporting are developed. Reconcile the District’s bank accounts to the accounting records on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Erie County and had 934 students during the 2016-17 school year. The School, which is a public school financed by local, … of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 million. Key Findings The … and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. Key Findings For fiscal years 2011-12 through 2015-16, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedVillage of Suffern – Budget Review (B26-6-3)
… 2026-27 budget. Background The Village of Suffern is located in Rockland County. Chapter 99 of the Laws of 2015 … with the fiscal year during which the local government is authorized to issue the deficit obligations, and for each … limit because it includes a tax levy of $12,796,068, which is within the limits established by law. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… audit was to review the District’s financial management for the period July 1, 2012 through November 24, 2015 and … examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andChateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Liberty Central School District – Budget Review (B4-14-6)
… fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued debt … Liberty Central School District Budget Review B4146 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Town of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Lyons Falls – Financial Management (2013M-393)
… 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 (45 … As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's … The purpose of our budget review was to provide an independent evaluation of the Villages …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Tupper Lake Central School District – Records and Reports (2021M-14)
… pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central … to effectively manage the District’s financial operations and capital projects. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Copiague Fire District– Mechanic Shop Operations (2021M-93)
… fixing six privately-owned vehicles during normal business hours; he earned overtime on some of these days. Over a … parts invoice where 81 parts were purchased; however, for 72 parts totaling $3,208, we could not determine what …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Town of Danby – Claims Processing and Procurement (2022M-127)
… to effectively monitor the Town’s financial operations is diminished. Officials did not solicit bids for five …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… accounted for and deposited timely. Also, the School’s cash receipts policy was inadequate and officials did not … audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and