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Victor Central School District - Financial Management (2019M-62)
… in fund balance that was not used. Annually increased meal prices, despite repeated warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded two … Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Shawangunk - Sewer District Charges (2018M-122)
… expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The District had an excessive fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… complete report - pdf] Audit Objective Determine whether the Board properly managed fund balance. Key Findings … less than budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or adopted formal financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Akron Central School District - Financial Management (2018M-195)
… $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized $775,000 in cumulative … necessary and reasonably funded and use the debt reserve funds to pay related debt. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to … reviewed 20 disbursements totaling $32,553 and found two cash advances totaling $1,780 did not have the proper … are maintaining detailed independent records. Ensure that cash advances are approved by the appropriate District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mWebster Central School District - Financial Condition (2018M-109)
… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Tri-Valley Central School District - Financial Management (2020M-17)
… Key Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through … limit each of the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Hounsfield - Claims Auditing (2019M-215)
… did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the Supervisor … the Town’s procurement policy. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported before approving it for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not … is applied to checks. The Board should ensure that all insurance claims are presented to the claims auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsTown of Hempstead – Compensatory Time (2021M-64)
… Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Stanford – Financial Management (2021M-130)
… report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s … Determine whether the Town of Stanford Town Board properly managed the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… in additional work that were not presented to and approved by the voters. The Board did not competitively bid four …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexMenands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract … security awareness training to employees. Adopt a breach notification policy that is required by New York State … IT security awareness training. Develop and adopt a breach notification policy. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andPleasantville Union Free School District – Claims Auditing (2022M-136)
… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s … adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and … The claims auditor did not determine if claims: Were for valid District purchases Were billed correctly Complied …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Attica Central School District – Financial Management (2022M-103)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not needed circumvents the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Marathon – Claims Audit Process (2022M-124)
… (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board was not properly auditing claims prior to approving them for payment. As a result, the risk is … may have saved $7,559 in fuel costs if they had been able to use the New York State Office of General Services contract …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Chemung – Conflict of Interest (2022M-176)
… Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were deemed to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Scarsdale Union Free School District – Overtime (2022M-105)
… approved, District officials did not monitor overtime to ensure it was accurate. Had officials established adequate … procedures for supervisory review of hours worked to ensure the accuracy of overtime charges. Adopt policies … for overtime work, including the approval of overtime, to ensure that only necessary overtime charges are being …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105