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Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not … transportation State aid transportation aid for new bus acquisitions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 … with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Village of Suffern – Budget Review (B6-16-8)
… are reasonable. The tentative budget complies with the tax levy limit. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Rocky Point Union Free School District – Overtime (2021M-80)
… ensure the District was not incurring unnecessary costs. Key Findings District officials did not adequately authorize, … for overtime costs. Properly record all overtime costs. Key Recommendations Adopt an overtime payroll policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… General Services Administration (GSA) per diem lodging and meal rates. Ensure costs for travel-related expenses are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… The District’s 2020 projections and our audit work do not factor in the pandemic’s financial effects. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… tuition (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Submit reimbursement claims for all eligible unclaimed services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Dryden Central School District - Cash Management (2020M-61)
… As a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical manner. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mWaverly Central School District - Financial Operations (2019M-136)
… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … controls to verify that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that sales …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityKent Fire District No. 1 - Financial Operations (2019M-37)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… effectively managed the District’s financial condition. Key Findings The Board authorized fiscal year-end interfund … appropriations, exceeding the 4 percent statutory limit. Key Recommendations Discontinue the practice of reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… and District officials properly managed fund balance. Key Findings The Board and District officials overestimated … the statutory limit by approximately $2.7 million. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Account – Internal Service Funds * Account established to record elimination of intrafund type activity. **The following funds within the Miscellaneous … * Fund established to record elimination of intrafund type activity. OTHER SPECIAL REVENUE FUNDS SFS Fund Value Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr