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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

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

Merrick Union Free School District – Financial Condition (2016M-240)

Merrick Union Free School District Financial Condition 2016M240

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240

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

… The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three-year period that appropriated a total of $810,000 in fund balance to finance District operations, but none of … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …

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

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

… through January 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, … Marion Central School District Tuition Reimbursements 2016M11 …

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)

… July 1, 2011 through September 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The … Niagara Wheatfield Central School District Financial Condition 2014M364 …

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

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

… Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, … to officials, we determined: Eighty-nine (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 percent) reviewed on 12 …

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)

… provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to confirm the Department’s recorded … and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and …

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

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

… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute …

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

Kings Park Central School District – IT Asset Management (S9-22-13)

… complete report – pdf] Audit Objective Determine whether Kings Park Central School District (District) officials … kings park audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13

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

Rome City School District – Multiyear Planning (2021M-144)

… multiyear financial or capital plans. While officials have some information needed to develop the plans, additional … years or assess the impact of the operating deficits on fund balance and reserves. Maintained asset inventory …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

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

… waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived … fines and fees. Require that the Director generate a daily cash report from the System and reconcile collections …

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

… The audit of claims or vouchers (the terms are used interchangeably in … that a thorough, deliberate and independent audit of claims be conducted before payments are authorized. With … for goods and services not received. An effective audit of claims is often the last line of defense for preventing …

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

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

… unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …

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

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)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …

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