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Wainscott Common School District - Financial Condition (2018M-237)

… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general … $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… The third-party administrator (administrator), and three utility vendors, who disbursed $488,545 during the audit … Recommendations Discontinue allowing the administrator and utility vendors from having direct access to a District bank … of dental claims and initiate and disburse funds for all utility payments. Ensure that all claims are adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

DeRuyter Central School District - Information Technology (2019M-175)

… information system software application (SIS) based on job duties. Disable unneeded network and local user accounts. … users only have the permissions needed for their job duties and disable any unneeded user accounts. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Town of Moriah - Leave Accruals (2019M-168)

… accrual balances were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key Recommendations Implement procedures to ensure …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

BOCES Milk Bidding (2018-MS-2)

… Monroe 2-Orleans [pdf] . Audit Objective Determine whether Board of Cooperative Educational Services (BOCES) milk … resulted in receiving multiple bids for participating school districts (districts). Bidding cooperatively: … districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2

Village of Tuxedo Park - Board Oversight (2018M-66)

… Audit Objective Determine whether the Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings … Key Recommendations Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit period, … attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193

Schenevus Central School District - Financial Condition (2018M-83)

… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting … decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred … fund balance of $57,300. Key Recommendations Continue to monitor the financial plan for stabilizing the general …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)

… should perform a cost-per-meal analysis and continue to identify potential efficiencies that will help ensure the … are reasonable and necessary. If not, develop a plan to reduce the balances to appropriate levels. Modify the guidelines for reserves to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m

Northern Adirondack Central School District – Financial Condition (2020M-51)

… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Herricks Union Free School District – Overtime (2019M-127)

… have been avoided or reduced. Key Recommendations Adopt payroll policy with clear guidelines and procedures for … whose absences are preapproved to reduce overtime cost. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Village of Delhi - Disbursements (2019M-204)

… officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former … that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked …

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… Purpose of Audit The purpose of our audit was to examine the controls … 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate … Town of Wappinger in Dutchess County. The District, which is governed by an elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)

… to the Middletown-Hardenburgh Fire District and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The bylaws do not specify who is … Halcottsville Fire Department Cash Receipts and Disbursements 2014M190 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the correct amount of corresponding sales. Marina employees did not issue …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

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