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Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District implemented the … whether the District established policies and procedures to ensure that District property was purchased and disposed … was prohibited from doing so by State Education Law due to performing conflicting duties. The District’s property …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseHarborfields Central School District – Information Technology Asset Management (2024M-9)
… are incomplete and assets are not properly accounted for, District officials cannot assure taxpayers that the $3.9 … invested in IT assets has been appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and determined that: 13 IT assets, including laptops and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June … a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… operations, internal controls and information technology for the period June 1, 2011 through June 17, 2013. Background … population of approximately 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening … daily. Restrict access to the Library safe to management or a limited number of authorized employees. … Seymour Public …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… fund balance is in compliance with Real Property Tax statutory limits. Closely monitor the District’s use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … not review the direct deposit upload document or compare this document with the certified payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to the Town for the period January 1, 2015 through September … five-member Town Board, contracts with a fire company to provide services in its fire protection district and with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Purpose To determine whether officials of United HealthCare implemented the recommendation contained … entitled New York State Health Insurance Program: Upcoding of Selected Evaluation and Management Services (Report … plan for the Program. The New York State Department of Civil Service (Department) contracts with United …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key … used $2.5 million (24 percent) of unexpended surplus funds for District operations. The consistent overestimation of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… technology (IT) controls and multiyear planning for the period January 1, 2016 through March 24, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $3.37 million. Key Findings The … and capital plan to establish long-term objectives for funding long-term needs. Update the fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent of actual expenditures. The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Ballston - Water Fund Financial Operations (2023M-60)
… Town officials provided adequate oversight of the water funds financial operations …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Determine whether Putnam Northern Westchester County Board of Cooperative Educational Services (BOCES) officials ensured … approved and accurately calculated. Key Findings The Board of Education (Board) did not always ensure … overtime was properly monitored, approved or calculated. The 15 highest overtime earners received overtime totaling …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 … the District overestimated expenditures by $21.3 million for the 2012-13 through 2014-15 fiscal years, most of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mOneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March … and evaluate the current year’s budget and available fund balance and to plan for next years’ budgets. District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Lyncourt Union Free School District – Financial Condition (2016M-62)
… fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… in Erie County. The District, which operates three schools with approximately 1,900 students, is governed by an elected … year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were … manner. Not all ECA clubs had student ledgers. The Board's ECA fund policy had not been updated and was inadequate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements … Freeport Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Odessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71