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Town of Marathon – Claims Audit Process (2022M-124)

… prior to approving them for payment. As a result, the risk is increased that claims could have been paid for …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124

Burnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)

… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … of mental health that educators should know were included in the District’s training. Key Recommendation Provide mental … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-training

Canandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)

… staff for the 2020-21 school year by September 15, 2020. Twelve of the 91 employees’ records we tested showed training …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-new

Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)

… Audit Objective Determine whether the Greenport Union Free School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … Determine whether the Greenport Union Free School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-new

Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)

… Audit Objective Determine whether the Harborfields Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020. 64 of the 72 employees’ … Determine whether the Harborfields Central School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-new

Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)

… pdf] Audit Objective Determine whether the Livonia Central School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … Determine whether the Livonia Central School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-york

Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)

… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. None of … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-component

Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)

… Audit Objective Determine whether the Rye Neck Union Free School District (District) used District resources to provide … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York … Determine whether the Rye Neck Union Free School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-new

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State … District’s contracted bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 33 … of the population), 11 of 12 teachers responding to our survey were satisfied with their Internet connectivity. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Central Square Central School District - School District Website (S9-19-29)

… documents to make informed decisions. Officials did not post the: Final annual budget and Office of the State … multiyear financial plan. Key Recommendations Must post required information to the District website: Final …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29

Saranac Central School District - School District Website (S9-19-30)

… (CAP). Multiyear financial plan. Comprehensive appended property tax report card or CAP to the Office of the State …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30

Town of Springfield – Accounting Records and Reports (2020M-175)

… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Town of Smyrna – Claims Audit Process (2022M-161)

… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … to authorize the payment in advance of the audit of claims for utility services. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161

Schuyler Lake Fire District – Financial Activities (2022M-191)

… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191

Village of Hobart - Board Oversight (2018M-88)

… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88

Town of Greenville – Tax Collector (2020M-81)

… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Village of Elmira Heights – Claims Auditing (2024M-44)

… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Hammondsport Central School District – Investment Program (2024M-63)

… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63