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Morris Central School District – Financial Operations (2015M-251)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.5 million. Key Findings The … to evaluate reserve fund balances and follow the five-year plan regarding the funding and use of such reserves. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Middleburgh Central School District – Financial Condition (2013M-206)
… prepare for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of … obtained, in accordance with Board policy. … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… requiring employees to submit payroll information on time to avoid the necessity for interim payrolls. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFishers Island Union Free School District – Five Point Plan (2015M-320)
… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school … of the requirement to do so. The District did not use a competitive request for proposal process when selecting its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… oversight of the Middle School construction project and of the management company which assists with the School’s academic and financial operations for the period July 1, 2013 through … The management company pays most of the School’s bills, and School officials do not receive or review bank statements …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … 26,000 students. As of July 1, 2014, the responsibility for the District’s financial operations was transferred to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… July 1, 2014 through November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services … districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … situations, such as a documented emergency situation. … Western Suffolk Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andWest Islip Union Free School District – Payroll (2016M-78)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through August 31, 2015. … Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into the payroll system, entering …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… corrective action . Appendix B includes our comment on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Marathon Joint Fire District – Investment Program (2023M-76)
… Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District … solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchGlen Aubrey Fire Company – Board Oversight (2022M-139)
… or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that funds could be … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. … Determine whether the Glen Aubrey Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Cohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible students, or 13 percent of the eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Ellenville – Information Technology (2014M-278)
… not restricted users’ access to the financial system based on employee job responsibilities. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… the general and highway town-wide (TW) funds ended 2017 with a deficit fund balance of about $166,000. The Supervisor did not provide the Board with accurate financial reports for managing financial … reports are accurate and complete. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Travel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller … mileage. The agency must maintain a copy of the completed form. References : GFO Section - XIII.3 - Record Retention - …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-page