Search
Berkshire Fire District - District Operations (2020M-40)
… [read complete report - pdf] Audit Objective Determine whether District … fixed assets. Determine whether the Treasurer filed the annual update documents (AUDs). Key Findings Officials did … The Treasurer did not submit AUDs, which are required annual financial reports, to our office. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Margaretville Central School District – Financial Management (2020M-46)
… million in fund balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated … receivables were deducted from surplus fund balance, it totaled almost $3.2 million, exceeding the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design and implement procedures to monitor Internet usage for CUP compliance. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Buffalo City School District - Charter School Tuition Billing (2019M-122)
… Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations Annually …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Dayton - Fund Balance Management (2019M-221)
… fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances during … the financial activity in the TW general fund and TW highway fund and establish a plan to eliminate deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Heuvelton Central School District – Procurement (2023M-55)
… of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and … Could not support they used competition, as required, to make purchases totaling $189,497. Did not seek competition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Town of Seneca Falls – Cash Collections (2023M-57)
… permit fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Dutchess County – Court and Trust Funds (2014M-293)
… foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… of Audit The purpose of our audit was to determine if the New York State Department of Labor (NYSDOL) discontinued … while incarcerated. Key Recommendations Work with the New York State Sheriffs’ Association or county Jails to … New York State Department of Labor Unemployment Insurance …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyRye Neck Union Free School District – Information Technology (2016M-280)
… 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. … operates four schools with approximately 1,550 students, is governed by an elected six-member Board of Education. … computer systems. Ensure that employees receive formal IT security training on an ongoing basis that reflects …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280North Rose-Wolcott Central School District – Financial Management (2016M-22)
North RoseWolcott Central School District Financial Management 2016M22
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Williamson Central School District – Procurement of Professional Services (2016M-55)
… School District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Background The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. … operates seven schools with approximately 5,500 students, is governed by an elected seven-member Board of Education. … by relevant documents. Ensure that the claims auditor is properly trained. Ensure that a count of all stored goods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andWesthill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … $44,586. Key Recommendations Revise the purchasing policy to ensure that it provides guidance for soliciting … Local Government and School Accountability Contact I …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Mineola Union Free School District – Competitive Quotations (2015M-313)
… a State or County contract prior to approving the purchase orders. Key Recommendations Develop written procedures for … applicable contracts are used, prior to approving purchase orders. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… the requirements for using a request for proposals (RFP) process which did not provide guidance for professional services when the RFP process would not be required. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… to ensure Medicaid claims were submitted and reimbursed. Service providers (providers) did not document all service encounters in the Medicaid billing system (system). … claims for reimbursement. Ensure providers document all service encounters in the system. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Otego-Unadilla Central School District – Information Technology (2021M-178)
… Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) contingency plan. Key Findings The Board and District officials did not ensure computerized data was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Village of Corinth – Investment Program (2023M-146)
… audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average monthly available balance of $4.8 million. Had officials … Village of Corinth Village officials developed and managed a comprehensive investment program …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146