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Accounts Payable Advisory No. 15

… to Financial Operations (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

City of Long Beach - Financial Condition (2019M-133)

… Findings The City’s total general fund balance decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

Village of Hastings-on-Hudson - Board Oversight (2018M-92)

… York State Village Law, Section 3-301. Seek competition for six professional services totaling approximately …

https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92

School District Physical Education Compliance (2018-MS-3)

… of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts audited had developed a PE …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3

Town of Preston - Financial Management (2018M-81)

… Town of Preston Financial Management 2018M81 …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

Sidney Central School District - Financial Management (2019M-243)

… limit each of the last three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Town of Boylston – Financial Condition (2021M-69)

… manage the Town’s financial condition. As a result, it levied more taxes than necessary to sustain operations. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… properly accounted for or deposited in a timely manner. Late fees were not always properly assessed and collected. … for, received and deposited in a timely manner and late fees are properly assessed and collected. Monitor active …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Lancaster Central School District – Financial Management (2022M-37)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … reserves with transfers totaling $370,000 from funds with a different tax base, which creates a taxpayer inequity. Key Recommendations Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Nassau 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-77

York Central School District – Financial Management (2022M-96)

… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Coeymans 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-84

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… Union Free School District (District) officials ensured students received all services from their individualized … reimbursements. Key Findings Officials did not ensure students received all services from their IEPs or that all … Medicaid claiming process. Did not take steps to identify students receiving reimbursable Medicaid-eligible services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Haldane 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-s9-19-32

City 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-141