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Hilton Central School District – Payroll and Leave Accruals (2016M-220)

Hilton Central School District Payroll and Leave Accruals 2016M220

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220

Herkimer Central School District – Financial Condition (2016M-68)

… with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount … balance available to appropriate during budget development and work toward building a reasonable amount of unrestricted … fund balance to address unanticipated needs. Develop and implement a multiyear financial plan. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68

Harborfields Central School District – Claims Processing (2016M-38)

… $80.5 million. Key Finding The claims auditor did not verify vouchers or invoices against quotes, bids or contracts … be attached to claims packages. Key Recommendation Verify vouchers and invoices against applicable quotes, bids …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38

2019 Financial Condition Report – 2019 Financial Condition Report

… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York … than a decade, however, economic risks are growing. This report can help New Yorkers better understand the State’s … of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating surplus last year), decreasing the GAAP …

https://www.osc.ny.gov/reports/finance/2019-fcr

Berkshire Union Free School District – Financial Condition (2015M-310)

… of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through August 12, … did not adequately monitor the District’s financial condition. To alleviate cash flow difficulties, District … Berkshire Union Free School District Financial Condition 2015M310 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310

Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)

… expenditures to offset the declines in revenues. Tuition accounts receivable records and the District’s financial reports were … action, when necessary. Reconcile the individual accounts to the control account of accounts receivable and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m

Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)

… period July 1, 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in … Cherry ValleySpringfield Central School District School Lunch …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operations

Village of Harriman – Water Department Billing (2014M-311)

… Audit The purpose of our audit was to review the Village’s water billing process for the period June 1, 2013 through … is governed by an elected five-member Board of Trustees. Water fund budgeted appropriations for the fiscal year ended … May 31, 2014 were approximately $1.4 million. Key Findings Water customers were not billed late fees in accordance with …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311

Gold Coast Public Library District – Claims Audit (2014M-237)

… in Nassau County. The District was created by special act of the State Legislature to provide library services to … does not audit District claims as required by the special act. Key Recommendation Audit all claims prior to payment in accordance with the requirements of the special act and document in the minutes that abstracts of audited …

https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237

Chazy Union Free School District – Medicaid Reimbursements (2021M-166)

… report - pdf ] Audit Objective Determine whether the Chazy Union Free School District (District) maximized Medicaid … Determine whether the Chazy Union Free School District District maximized Medicaid …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166

Granville Central School District – Medicaid Reimbursements (2021M-90)

… (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90

Canandaigua City School District – Procurement (2022M-141)

… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141

Village of Hagaman – Claims Auditing (2022M-11)

… ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their signatures on claims … ensured claims were properly audited and approved before payment …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

… with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223

Town of Benson - Disbursements (2019M-54)

… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … authorize all online bank account transfers. Monitor check disbursements and bank account transfers. Perform an …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54

Kent Fire District No. 1 - Financial Operations (2019M-37)

… Adopt a reserve policy for the maintenance of a reasonable level of fund balance. District officials disagreed with …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37

Town of Seneca Falls - Procurement (2018M-143)

… $1.13 million). Town officials did not: Seek competition for eight professional service contracts totaling $384,400. … statutes and policy requirements. Develop procedures for procuring professional services to award contracts above … should be solicited, including written requests for proposals, written quotes or verbal quotes. Town …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143

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