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Marion Central School District – Tuition Reimbursements (2016M-11)

… Purpose of Audit The purpose of our audit was to examine the District’s tuition reimbursements and … no final review is performed before payment is made to the employee. The District’s written employment separation process procedures do not contain steps to verify that employees have fulfilled any …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11

Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the audit period … resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364

Batavia City School District – Financial Condition (2016M-160)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, … the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… officials established adequate controls over user accounts to help prevent unauthorized use, access, and loss, and … did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … control weaknesses were also communicated confidentially to officials . Officials did not: Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information

Geneseo Central School District – IT Asset Management (S9-22-11)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Pine Bush Central School District – IT Asset Management (S9-22-21)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 7 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Village of Pomona – Financial Condition (2015M-272)

… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period … Village officials have not developed a multiyear plan to address the Village’s deficits. The Board allowed budget line items to be overexpended and budget transfers to be made after the …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272

Mechanicville City School District – IT Asset Management (S9-22-16)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 36 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Goshen Central School District – Financial Condition (2017M-46)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was … that appropriate fund balance that will not be used to fund operations. Develop a written reserve fund policy …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

Lyncourt Union Free School District – Financial Condition (2016M-62)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … that appropriated a total of $810,000 in fund balance to finance District operations, but none of the appropriated … The Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62

Chittenango Central School District – Information Technology (2023M-155)

… private and sensitive information (PPSI) may be accessible to unauthorized users. Officials also have less assurance … employees and other responsible parties would be able to react quickly and effectively to help resume, restore, repair and/or rebuild critical IT …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report.  The Treasurer did not … percent) totaling $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Glens Falls Common School District – Financial Condition (2015M-66)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66

Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)

… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking and information technology for the period … user names, passwords and secured token devices used to access online banking and do not consistently erase the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information

Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, District … that was appropriated. This allowed District officials to make it appear that they were in compliance with the 4 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management

Afton Central School District – Fund Balance Management (2023M-18)

… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board … costs for the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay vendors, lose discounts or pay for goods and …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the … four-member Board of Directors, contracted with the Towns to provide fire protection and emergency services. Budgeted … expenses, resulting in payment of personal bills belonging to the Fire Chief and a former Board member using Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds