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Whitehall Central School District – Internal Controls Over Payroll (2013M-159)

… District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. … the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately … the District established adequate internal controls over payroll. District officials implemented specific procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013m

Sauquoit Valley Central School District – Financial Condition (2016M-88)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … officials have not developed a long-term financial plan to maintain financial stability. The District has used fund balance to help finance operations for each of the past three fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88

Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)

… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments … was provided for the Assistant Superintendent’s review to ensure that the information used by the assistant to calculate separation payments was accurate. BOCES …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-payments

South Country Central School District – Procurement (2013M-91)

… to January 31, 2013. Background The South Country Central School District (District) is located in Suffolk County in … South Country Central School District Procurement 2013M91 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Town of Wellsville – Budgeting (2021M-112)

… the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… submitted and reimbursed. Claims were not submitted for 320 eligible services, totaling $11,862. Had these services …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… a website, certain financial information was either not posted or comprehensive, resulting in a lack of transparency. … and helpful financial and administrative information is posted to the District’s website in a transparent …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)

… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key Recommendations … Review and amend the District’s point system as necessary to ensure it is consistent with GML. Ensure that firefighters …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015m

Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)

… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353

Sullivan County – Time and Attendance (2017M-55)

… the County’s timekeeping system for the period January 1, 2015 through October 25, 2016. Background Sullivan County … generally exempt from recording their time, and there were 174 workdays when the Director of Probation did not log in to …

https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55

City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

… paid and to determine whether cash receipts from the Community Activity Center were properly accounted for during the period January … expenditures totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key … City of Sherrill Payroll and Community Activity Center Cash Receipts 2017M228 …

https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228

Lake Placid Central School District – Claims Auditing (2016M-84)

… $18.1 million. Key Findings The Business Manager prints signed checks prior to the claims auditor’s audit and … approved prior to payment. Key Recommendations Only print signed checks after the claims have been audited and approved …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248

Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District provides services and funds projects related to the conservation of soil and water resources, improvement … The Board did not audit or review individual claims prior to payment. Key Recommendations Review and update the cash …

https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and

Village of Lindenhurst – Claims Processing (2016M-345)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate … documentation. Not all purchase orders were dated prior to receipt of related invoices. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345

Cornwall Central School District – Financial Condition (2015M-148)

… and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148

Town of Genesee – Disbursements (2016M-433)

… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers … be made. Annually audit, or retain an independent auditor to audit, the Supervisor's records. Ensure that monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433

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