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Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Great Valley – Town Clerk (2014M-29)
… The Clerk did not deposit all collections or remit all tax collections to the Town and County in a timely manner. … Key Recommendations Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Unified Court System Bulletin No. UCS-20
To explain the use of a new deduction code for USC long term care insurance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtTown of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Appendix B includes our comments on the issues raised in the Town’s response. … Determine whether the Board ensured …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Glens Falls City School District - Financial Management (2019M-12)
… past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … were consistently overestimated which resulted in the increasing fund balance levels and the District not … multiyear financial and capital plan. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Hancock Central School District – School Lunch Operations (2015M-176)
… two cafeterias that service approximately 380 students and 150 employees, is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… . We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed … lacked receipt acknowledgments but never reported these to the Board. Key Recommendations Perform a thorough, … contracts and/or bids. Report all claims audit findings to the Board. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… internal controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings BOCES … adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation created under the New York State … Authorities Law. The Authority, which is governed by a five-member Authority Board appointed by the Mayor of the … year totaled $54 million. Key Findings IWS personnel do not measure or verify the amount of liquid/slush waste …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Port Dickinson – Financial Condition (2014M-154)
… condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … adopted budgets that financed recurring expenditures with surplus fund balance. The Board did not consistently develop … not continually rely on one-time revenue sources, such as surplus fund balance, to finance recurring expenditures. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154State Comptroller DiNapoli Releases School District Audit
… $49,448 by using the Office of General Services contract price. In addition, officials should not have paid $74,980 to … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases School Audit
… announced the following school district audit was issued. East Rockaway Union Free School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller Thomas P. DiNapoli Releases School District Audit
… control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditWestern Sullivan Public Library – Library Operations (2015M-156)
… which operates three library buildings, is governed by a nine-member Board of Trustees. Budgeted appropriations … cost analysis of operations or segregate cost information by building. The Library’s circulation and number of patrons … of Library operations and segregate cost information by building to allow for more informed management decisions …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Barker – Justice Court Operations (2016M-422)
… totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's adjudication, indicating the case resolution and the amount of fines and surcharges the … without the original data being documented in the case files. Key Recommendations Verify that all case files …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Enfield – Purchasing (2016M-377)
… a population of approximately 3,500. The Town is governed by an elected five-member Town Board. The Town’s 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Orangetown – Overtime (2017M-48)
… a population of approximately 50,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Hendrick Hudson Central School District – Financial Condition (2013M-241)
… is located in Westchester County and includes the Town of Cortlandt and part of the City of Peekskill. The District is … members. The District’s budgeted expenditures for the 2011-12 and 2012-13 fiscal years were $69.8 million and $70.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Accounts Payable Advisory No. 11
… SFS automatically places the checkmark in the “Separate Payment” box in the Payment Options section of the voucher. Business Units should not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibank