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Barker Central School District – Payroll (2023M-19)
… employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments … the pay rates were accurate or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… officials established adequate controls over nonstudent network user accounts to help prevent unauthorized use, … did not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, … Develop and adopt policies and procedures addressing key network user access controls, such as user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 … not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber … the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly signed. Compare …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Rondout Valley Central School District – Fixed Assets (2023M-36)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, … that serve approximately 800 students and 220 employees, is governed by an elected seven-member Board of Education. … productivity level for meals per labor hour (MPLH) is below the industry average. District officials paid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… complete report - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We … Determine whether the Village of Canton Village ClerkTreasurer maintained …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Sheridan – Disbursements (2023M-101)
… Findings Claims and payroll-related disbursements were not always adequately supported, properly approved or for … The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without … and the Town Clerk (Clerk) was paid an additional $12,775 to perform some of the Town Supervisor’s (Supervisor’s) …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the … new Board-appointed signers were not added to the District’s bank accounts. When Board-authorized signers are not … an electronic signature. Maintain custody of the Treasurer’s electronic signature and supervise its use. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Campbell-Savona Central School District – Student State Aid (2024M-79)
… homeless students. Key Findings District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … still be claimed, including: $30,826 if submitted prior to June 30, 2024. Although District officials told us they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Avon Central School District – Financial Management (2024M-75)
… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District … in the debt service fund had $866,000 in unidentified money that should be returned to the general fund. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… complete report – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Fine Fire District – Board Oversight (2023M-81)
… reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual … financial and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates … retirement contribution reserve appears unreasonable based on current use. Key Recommendations Adopt budgets that … realistically reflect the District’s operating needs based on historical expenditure trends or other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $21.2 million. Key Finding … increases even though the District had funding surpluses for four of the last five completed fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial … Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Stratford – Supervisor’s Records (2013M-11)
… the Supervisor’s records and reports annually by January 20th of the following year, or engage the services of a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Elwood Union Free School District – Electronic Transfers (2014M-133)
… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, Suffolk … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133