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Highland Central School District – Non-Instructional Overtime (2021M-8)
… non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … clear guidelines for overtime work, including approval of overtime, to ensure that only necessary overtime charges … incurred. Implement procedures for supervisory review of hours worked for accuracy of manual calculations of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Groton Central School District – Cash Management (2020M-124)
… interest earnings totaled $72,555, but the District could have earned another $367,963 if officials invested available …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Hyde Park Central School District - Fixed Assets (2019M-103)
… records each year and ensure they are accurate and up to date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Camden Central School District - Claims Audit Process (2019M-124)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Lloyd - Financial Condition (2019M-108)
… in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance … $1.4 million of which only $340,000 (25 percent) was used to finance appropriations from 2014 through 2018. The Board … with appropriation of fund balance that will not be used to fund operations. Develop and adopt a fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108The Academy Charter School - Credit Card Expeditures (2019M-80)
… complete report - pdf] Audit Objective Determine whether the Board ensured that credit card charges were adequately … tested, totaling $216,882) had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature or purpose of the purchase. The Board approved 27 …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Richfield Springs Central School District - Fixed Assets (2019M-140)
… lacked detailed supporting documentation including either sale records or Board approval. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … Determine whether student enrollment and billings to school districts of residence are accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling … and utility vendors from having direct access to a District bank account and the ability to disburse funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mRipley Central School District – Financial Management (2021M-23)
… report - pdf ] Audit Objective Determine whether the Ripley Central School District (District) Board of Education … Determine whether the Ripley Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Franklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Dayton - Fund Balance Management (2019M-221)
… process. Outstanding interfund cash advances from 2016 have not been repaid as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Village of Hempstead – Budget Review (B7-14-4)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4East Moriches Union Free School District – Budget Review (B7-13-3)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3City of North Tonawanda - Financial Condition (2020M-90)
… practices and poor financial management have left the City in a vulnerable financial position. Key Recommendations Take … Closely monitor finances to prevent further decline in financial condition. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90