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Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, … Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… - pdf] Audit Objective Determine whether East Bloomfield Central School District (District) officials ensured network … Determine whether East Bloomfield Central School District District officials ensured network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareNorth Greenbush Common School District – Claims Auditing (2022M-112)
… North Greenbush Common School District (District) Board of Education (Board) ensured claims were supported, … District appointed a new claims auditor in October 2021. Of 50 claims reviewed totaling $1.4 million: 27 claims … dated. Seven claims totaling $201,609 showed no evidence of audit and approval. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Trumansburg Central School District – Procurement (2022M-13)
… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13East Moriches Union Free School District – Financial Condition Management (2022M-1)
… from 2016-17 through 2020-21 exceeded actual expenditures by $6.3 million, or 4.5 percent. Officials did not use the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Corning – Procurement (2020M-93)
… did not do so. Key Recommendations Obtain the required number of quotes or proposals for purchases, when required, …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Dryden Central School District – Information Technology (2020M-106)
… Review and modify IT policies to ensure they are enforceable within their IT environment. Evaluate all … and appropriateness, and adequate written contracts are entered into with all IT service providers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Whitesboro Central School District – Separation Payments (2020M-146)
… $66,368 that were not supported by their individual employment contracts and were based on a Board resolution adopted over 20 years before … early and receive a $42,595 separation payment and post-employment health benefits that he otherwise would not have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Beacon City School District - School District Website (S9-19-27)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget. Should enhance transparency by: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Island Trees Union Free School District - School District Website (S9-19-34)
… ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its resources to … Determine whether the Island Trees Union Free School District District used its resources to maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the Peconic … Determine whether Town of Riverhead Town officials properly administered the Peconic …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January … 178 personal purchases totaling $19,572 using a Company debit card. These improper transactions went undetected because …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… to. Incorrectly calculated 61 percent of the unused vacation leave, sick leave and retirement incentive payments … totaling $8,530, including $4,900 in payments for unused vacation leave which were not authorized by the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTown of Tioga – Long-Term Planning (2022M-181)
… a result, half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an average … officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest … funding reserves for the Town’s capital project and highway capital equipment needs. The Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Chappaqua Central School District - Fixed Assets (2022M-186)
… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the … over the last three school years. Although most of the repairs and improvements were proportionately funded by the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m