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Rye City School District – Payroll and Leave Accruals (2016M-169)

… approximately $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all supervisors ensured the employees had enough …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

Mineola Union Free School District – Competitive Quotations (2015M-313)

… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313

Morristown Central School District – Information Technology (2021M-137)

… disruptions. Officials did not: Develop written procedures for granting, changing and revoking user access to the … officials. Key Recommendations Develop written procedures for network user access. Evaluate and periodically review all … Develop a comprehensive written IT contingency plan for the District. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and … with the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) officials … audit cold spring harbor school district …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… population of approximately 51,600. The County is governed by the County Legislature which is comprised of seven …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

Newark Housing Authority – Information Technology (2017M-282)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority … The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Walton Fire Department – Financial Operations (2017M-242)

… that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. Background The Walton … and reported to the membership. The audit and approval of bills was not properly documented. Key Recommendations Ensure … and monthly financial reports. Audit and approve bills prior to payment and document the approval in the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Great Neck Union Free School District – Fuel (2016M-82)

… if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Charter School of Inquiry – Student Enrollment and Billing (2017M-74)

… Purpose of Audit The purpose of our audit was to examine student enrollment and billing processes for the … was not always adequately supported. Certain billings to school districts of residence were not accurate. School … and exit dates used for billing. Credit back money due to school districts of residence as a result of errors made …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74

Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)

… February 29, 2016. Background The Hastings-on-Hudson Union Free School District is located in the Village of … HastingsonHudson Union Free School District Financial Condition 2016M275 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… Purpose of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for … about $70,000 per year. Key Recommendations Take action to bring the MPLH closer to industry standards. Complete a cost-per-meal analysis and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

Rome City School District – Financial Management (2015M-215)

… Oneida County. The District, which operates nine schools with approximately 5,500 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215

Nanuet Union Free School District – Payroll (2015M-287)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period … of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information regarding overtime to make informed decisions. District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287

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