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Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… to enforce past due amounts from offenders and locate crime victims to whom restitution is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. Issue duplicate receipts for all money …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Broome County – Financial Condition (2017M-187)
… our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. … 15-member Board of Legislators. Budgeted appropriations for 2017 total approximately $383 million. Key Findings On …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May … services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. Expenditures in 2013 … who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… audit was to examine the controls over cash disbursements for the period January 1, 2013 through January 13, 2014. … to approximately 9,000 residents. Budgeted appropriations for 2013 totaled $808,793. Key Findings The Board did not … procedures to obtain the required number of quotations for purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mVillage of Tuxedo Park - Board Oversight (2018M-66)
… totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed. In addition, …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66BOCES Milk Bidding (2018-MS-2)
… report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , Dutches [pdf] … districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 … on fat free chocolate milk half pints in 2016-17, in places where it was not used to maximize buying volume. BOCES …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Schenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting … decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred … fund balance of $57,300. Key Recommendations Continue to monitor the financial plan for stabilizing the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board … District officials should perform a cost-per-meal analysis and continue to identify potential efficiencies that will … The Board should: Review the reserve balances and determine if the amounts are reasonable and necessary. If …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mWainscott Common School District - Financial Condition (2018M-237)
… appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated … from 2015-16 through 2017-18. District officials failed to take corrective action to our prior report that pointed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control … for necessity. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… part of the costs associated with these services. As a result, the District did not receive about $68,200 for … year, officials did not file for reimbursements because a District-prepared cost-benefit analysis did not fully … Establish written procedures for obtaining parental consent forms, documenting the eligible services provided and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… and disable unnecessary network user accounts. As a result, we identified 18 generic accounts that should have been disabled. An …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationVillage of Delhi - Disbursements (2019M-204)
… five checks totaling $5,100 that she was not entitled to. Employees received payment for medical reimbursements … over $1,000 for claims previously paid. Subsequent to our audit, the former Clerk-Treasurer pleaded guilty to petit larceny, a misdemeanor, and agreed to pay full …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for … Key Finding We commend the Board for their efforts to provide oversight of the financial operations of the Town. … records could be improved by comparing the check images to the Board-approved claim vouchers, or to payroll …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Herricks Union Free School District – Overtime (2019M-127)
… officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total … officials properly approved and monitored overtime for custodial employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Moriah - Leave Accruals (2019M-168)
… employees’ leave accrual records during the audit period and found that none were accurately maintained. As a result, … of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … report, are corrected. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168DeRuyter Central School District - Information Technology (2019M-175)
… complete report - pdf] Audit Objective Determine whether District officials ensured students’ personal, private and sensitive information (PPSI) was … from unauthorized access, use and loss. Key Findings District officials did not: Limit or monitor employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… payments for dental benefits, third-party administrative fees and utilities. Key Findings District officials allowed: … the audit period (for dental plan benefits, administrative fees and utilities), direct access to a District bank account … Payment of utilities totaling $60,641 and administrative fees totaling $1,144 without audit and approval by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mNorthern Adirondack Central School District – Financial Condition (2020M-51)
… total fund balance has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not adopted a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Village of Little Valley – Capital Project Management (2020M-129)
… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings The … Determine whether the Village of Little Valley Village Board of Trustees Board properly …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129