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Warsaw Central School District – Financial Management (2016M-278)
… $600,000 has not been used since 2010-11 for related debt principal and interest payments, as statutorily required. Key … Use available debt reserve funds to pay debt service principal and interest. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Willsboro Central School District – Student State Aid (2023M-119)
… of which $52,640 would have already been received and benefited the District if claimed in a timely manner. The … students. Provide oversight over the official who prepared and submitted State aid claims. Key Recommendations Establish procedures and provide oversight to ensure State aid claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Town of Lincoln - Disbursements (2022M-198)
… Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly … The former bookkeepers did not maintain time records to support the hours for which they were paid and one … with legal counsel about the unsupported claim payments to the former Supervisor and the additional payroll payment …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198North Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Schroeppel, Oswego County. The District, which contracts to provide fire protection services to the Town, is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mClyde Fire Company – Controls Over Financial Activity (2015M-072)
… The President did not appoint a three-member audit committee to review the Treasurer’s work during the audit … at each monthly meeting. Ensure that the President appoints three individuals to the audit committee to review and approve bills prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Saratoga Springs City School District – Procurement (2023M-25)
… requirements when procuring four (13 percent) purchase or public works contracts totaling $36,783 (we reviewed 30 … with purchasing policies when procuring purchase and public works contracts that are not subject to competitive … planned to take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Cortland County – Public Water Supplies (2016M-318)
… did not provide documentation that all violations were corrected and one survey was not completed in a timely manner. Key Recommendation The Director should … observed during surveys are corrected and public health hazard violations are reported to NYS DOH. …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… or underbilled for services received and student refund checks were printed and disbursed without approval. … Operations should resume reviewing and approving student refund checks prior to their disbursement. Seek competition …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee … provides fire protection and other emergency services to approximately 10,000 residents, is governed by an elected … meeting each year, the Board appointed specific vendors to provide goods and services for the year, without obtaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The Mahopac Central School … Findings The District was identified as being susceptible to fiscal stress due to a general fund operating deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Friendship Central School District –Procurement (2016M-175)
Friendship Central School District Procurement 2016M175
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Lancaster Central School District – Financial Condition (2016M-101)
… July 1, 2012 through December 8, 2015. Background The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, … Lancaster Central School District Financial Condition 2016M101 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Bradford Central School District – Financial Management (2016M-253)
… Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial … period March 1, 2011 through July 12, 2013. Background The Village of Washingtonville is located in the Town of Blooming … properly plan and provide oversight and management of the Village Hall building project. The second floor of the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mEldred Central School District – Budget Review (B4-15-3)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central … in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key Findings Except for the items noted, we found the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and … Village of Round Lake Budgeting Practices and Financial Condition 2015M26 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … Key Findings The Board did not establish procedures to help ensure that fuel was dispensed only into Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to … Village of Fleischmanns Water Fund 2013M151 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Commack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132