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Mastic Beach Fire District – Cash Disbursements (2017M-38)

… purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were properly … through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2017 total …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … 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 …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

Town 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 … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

The Academy Charter School - Credit Card Expeditures (2019M-80)

… credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials did … The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key … card users include a list of officials in attendance for meal expenditures along with itemized receipts and …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Mayfield Central School District – Medicaid Reimbursements (2019M-149)

… and procedures for Medicaid reimbursement. Review all unclaimed services and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149

Town of Cairo - Fuel Management (2019M-150)

… Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not completed or …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Middleburgh Central School District - Information Technology (2019M-115)

… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

East Quogue Union Free School District - Claims Auditing (2019M-78)

… to ensure it is accurate and properly supported, and in compliance with required statutes and policies. … Periodically report to the Board any deficiencies noted in the claims process. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Moriah Central School District - Medicaid Reimbursements (2019M-64)

… for all eligible services provided. Review all unclaimed services, determine whether these services are …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64

Village of Sylvan Beach – Board Oversight (2013M-34)

… 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The …

https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop … action. Appendix B includes our comments on issues raised in the THLDC’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194

Village of Palmyra - Justice Court Operations (2019M-202)

… by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… [read complete report - pdf] Audit Objective Determine whether the Town Board: Adequately managed the Town’s financial …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… salary and benefit payments for the 14 District employees in the teacher center tracing District-related personnel … and benefit payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Town of Carmel - Procurement (2019M-179)

… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4