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Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andNorth Salem Central School District – Time and Attendance (2016M-209)
… The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Whitesville Central School District – Financial Management (2016M-313)
… review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 … of appropriations based on actual needs and that estimates for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… ensured that the required approvals were obtained for capital project (Project) change orders. Key Findings The … required to the New York State Education Department (SED) for approval. As a result, officials created a risk that SED … were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Homer – Non-Payroll Disbursements (2023M-63)
… take corrective action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Tuckahoe Union Free School District – Overtime (2023M-53)
… [read complete report – pdf] Audit Objective Determine whether the Tuckahoe … the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks that cost $143,036, which were not needed during … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Corning City School District – Claims Auditing (2023M-105)
… complete report – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor … claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling … invoices, receipts and conference approval forms. Ensure all claims for GST BOCES service charges are independently …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… in part because the records were not always updated to include all acquisitions of, removed/disposed of, or … items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records … Adopt a comprehensive written IT asset inventory policy to track IT assets. Perform an annual physical inventory. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentMexico Academy Central School District – Procurement (2023M-75)
… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Sodus Central School District – Software Management (2022M-64)
… accounts that we reviewed had permissions that allowed the accounts’ users to install software on their computers … that we reviewed, only three (2 percent) were listed on the District’s software inventory and 27 (20 percent) were … software applications on 17 different computers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Except as specified in Appendix A, officials agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… take corrective action. Appendix B includes our comments on issues raised in the Company’s response letter. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Congregate Meal Services for the Elderly (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Congregate Meal Services for the … senior citizens who had access to congregate meals. In addition, we found that prior to approving contracts, DFTA … not determine whether either the proposed costs submitted by sponsors or the proposed number of meals were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followTown of Andover – Audit of Claims (2013M-388)
… The Town of Andover is located in Allegany County and is governed by an elected five-member Town Board. The … claims, the names of the claimants, the amounts allowed and the funds and appropriation accounts to be charged. Enter in the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Lindenhurst Union Free School District – Collections (2024M-24)
… Treasurer reports were presented to the Board between 65 and 261 days after the end of the month being reported. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Edgemont Union Free School District – Information Technology (2024M-37)
… and Eight service accounts. Develop written procedures for adding, modifying or disabling nonstudent network user … Key Recommendations Ensure that written procedures for disabling network user account access are implemented and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Town of Oxford – Procurement (2024M-88)
… Town of Oxford (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement … competition was not sought for: 52 purchases subject to competitive bidding requirements totaling $463,310. 31 …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88