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Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real … appropriated fund balance and reserves that will be used to fund operations. Properly use reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Board did not: Adopt or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign … written financial policies and enforce compliance. Review claim vouchers and supporting documentation to ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… complete report – pdf] Audit Objective Determine whether Lynbrook Union Free School District (District) officials … Determine whether Lynbrook Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Haldane Central School District - School District Website (S9-19-32)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … results or the corrective action plan (CAP) in an easily accessible location. Officials did not prepare: … Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly … Key Findings City officials did not ensure all credit account purchases and employee reimbursements were properly … to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 percent) …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing process; of … check signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingTown of Worcester – Claims Audit (2022M-145)
… made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three … not: Properly establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear … Key Recommendations Establish capital reserve funds in compliance with General Municipal Law. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … Determine whether Mount Pleasant Cottage Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Columbia County – Court and Trust Funds (2014M-353)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Sodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … BOCES through a cooperative service agreement to audit District claims, and a BOCES employee audited all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is governed by an elected … it. Four of the 10 student ledgers we reviewed were not in agreement with the central treasurer’s ledger. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69