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Northern Adirondack Central School District – Financial Condition (2020M-51)

… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials accurately … paid salaries and wages but did not accurately pay unused leave benefits, and leave accruals were not proper. As a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

Town of Lansing – Information Technology (2022M-66)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … basis and disable unnecessary network user accounts in a timely manner. Develop and adopt adequate written IT …

https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66

Town of Carmel - Procurement (2019M-179)

… according to the purchasing policy and General Municipal Law (GML). Key Findings The Board-adopted procurement policy … according to the purchasing policy and General Municipal Law GML …

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

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

… to supporting teacher center activity records, accrual lists, time requests, substitute lists and the District’s policy. Except for minor … between District and State grant activities. There were no recommendations as a result of this audit. …

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

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

… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …

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

Berkshire Fire District - District Operations (2020M-40)

… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

Margaretville Central School District – Financial Management (2020M-46)

… because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately $3.9 … by approximately $2.7 million or 22 percent as of June 30, 2019. Key Recommendations Adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

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

… credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) … $25,342, were not itemized to show the nature or purpose of the purchase. The Board approved 27 meal purchases, … Key Recommendations Ensure officials are aware of credit card procedures, and monitor and enforce …

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

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

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

… tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, District officials … action to avoid a potential $1.7 million overpayment in 2018-19. The Board and District officials did not adopt …

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 Dayton - Fund Balance Management (2019M-221)

… manage fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

Heuvelton Central School District – Procurement (2023M-55)

… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Town of Seneca Falls – Cash Collections (2023M-57)

… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … documentation and to deposit and record cash collections in a timely manner. Ensure that adequate reconciliations are …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

Dutchess County – Court and Trust Funds (2014M-293)

… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … The County Clerk did not maintain up-to-date court and trust fund records. The County Commissioner of Finance did …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293

New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)

… Key Findings NYSDOL does not have complete and accurate inmate records, which limits its ability to effectively … or county Jails to obtain accurate and complete inmate data. Continue to improve monitoring efforts to stop …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-county

Rye Neck Union Free School District – Information Technology (2016M-280)

… is located in the Town of Mamaroneck in Westchester County. The District, which operates four schools with … to ensure that District employees receive proper cyber security training to protect District assets. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280

North Rose-Wolcott Central School District – Financial Management (2016M-22)

… The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, which operates three schools … financial or capital plans. Key Recommendations Adopt a comprehensive reserve fund plan that addresses the purpose, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22