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Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… complete report – pdf] Audit Objective Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational … Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentEast Aurora Union Free School District - Procurement (2023M-125)
… Free School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not … Free School District District officials procured goods and services in a competitive manner …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Mexico – Financial Management (2023M-170)
… Board of Trustees (Board) adopted realistic budgets and managed fund balance. Key Findings The Board did not … the Board: Did not establish a fund balance policy and maintained an excessive level of unassigned surplus fund … in the general fund; balances ranged between $839,530 and $1.1 million, or between 109 and 124 percent of the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Garden City Union Free School District – IT Asset Management (2023M-161)
… or misused. We selected 60 IT assets from invoices and device management reports to confirm their location and that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Services (BOCES) officials appropriately monitored and approved overtime for clerical employees. Key Findings BOCES officials did not appropriately monitor and approve overtime for clerical employees. Although the … support that the overtime we reviewed was preapproved and necessary. As a result, officials may have paid more …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Village of Hunter – Financial Operations (2023M-164)
… the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations. Key Findings The Board and Clerk-Treasurer did not properly manage Village financial operations. The Board did not provide oversight and the Clerk-Treasurer did not perform all required duties. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Lincoln - Town Clerk (2023M-31)
… Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did … or remit collections. When receipts are not accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, as …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club … our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting documentation for 14 payments, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mNorth Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Rye City School District – Payroll (2024M-2)
… was properly budgeted, approved, monitored, recorded, and paid. Key Findings Although overtime was properly approved and monitored, District officials did not properly budget, … budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Corning City School District – Claims Auditing (2023M-105)
… School District (District) claims auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately $19.5 million and determined that: The claims auditor, who is an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105State Agencies Bulletin No. 433
… Purpose To inform Executive agencies of new procedures for processing Step 3 … Awards For all Out-Of-Title Step 3 Grievance Awards in Executive agencies, call the Salary Determination Unit at OSC … To inform Executive agencies of new procedures for processing Step 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesIslip Fire District – Disbursements (2020M-9)
… in compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an … paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. Ensure that conference and travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9City of Johnstown – Financial Management (2020M-134)
… the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … Key Findings City officials did not maintain accurate and complete financial information to adequately manage … annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Deposit Central School District - Financial Condition (2018M-204)
… cost-effectiveness of special education services and offer programs in-house when it is cost-effective to do so. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204DeRuyter Central School District - Information Technology (2019M-175)
… District computers. Provide IT security awareness training to employees. Restrict user permissions to the network and the student information system software … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Tuckahoe Common School District - Purchasing (2018M-228)
… Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and … $422,677 and found the District did not seek competition for eight providers paid $309,300. The District paid an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic … systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … students. We reviewed 300 nonpublic school student records and found that 114 students were provided with textbooks even …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolNew York Mills Union Free School District – Procurement (2020M-79)
… officials sought competition for the purchase of good and services not subject to competitive bidding. Key Findings … or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. Key … The purchasing agent should oversee the purchasing program and ensure purchases are made in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79