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New York Mills Union Free School District – Procurement (2020M-79)

… service providers totaling $89,421. No written or verbal quotes were obtained for the purchase of goods and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Minerva Central School District – Financial Condition Management (2020M-60)

… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

Village of Dering Harbor – Board Oversight (2020M-29)

… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Town of Exeter – Records and Reports (2015M-23)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through September 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20

East Syracuse Minoa Central School District – Information Technology (2020M-174)

… not needed, including three accounts that were created in 2015 and 2016. Ensure contractors signed the acceptable … network user accounts and disable unnecessary accounts in a timely manner. Remove financial software user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020m

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees … Recommendations Require someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. Document …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142

Town of South Bristol – Financial Management (2015M-140)

… estimates. The Supervisor has not provided the Board with monthly financial reports since March 2014. The Board …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Otisco Fire District – Financial Operations (2016M-415)

… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial … approximately $354,000. Key Findings The Treasurer had not filed an annual financial report with OSC for the years …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Town of Locke – Financial Condition (2020M-111)

… fund balances as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to 536 percent of actual …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Town of Parish - Financial Condition and Supervisor's Records (2019M-58)

… from the general funds to the highway funds to reduce or eliminate the fund balance deficits. The Supervisor should …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… Suffolk County. The District, which operates 11 schools with approximately 7,800 students, is governed by an elected … leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a procedure to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Sherman Central School District – Claims Processing (2016M-352)

… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … 9, 2016. Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, … which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… the controls over retiree health insurance contributions for the period July 1, 2014 through January 5, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $17.8 million. Key Finding … of the change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)

… Purpose of Audit The purpose of our audit was to review BOCES’ budget … in the western area of Suffolk County. BOCES is governed by a seven-member Board of Education elected by the boards of … in excess of $25,000 are presented to the Board for approval as required by the budget transfer policy. Only use …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-and

West Islip Union Free School District – Payroll (2016M-78)

… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78

Washingtonville Central School District – Reserve Funds (2014M-45)

… Purpose of Audit The purpose of our audit was to examine the … policy for the funding and use of reserves, and a detailed annual report of all reserve funds has not been prepared. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Personal Income Tax Refunds

… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2016. Background During the period of our examination, the Department processed almost 7.6 …

https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refunds