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Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

… were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not adequately monitor the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of … with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… January 1, 2014 through September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

City of Salamanca - Collections (2023M-131)

… totaling approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records. 26 entries … correct check number included on the collection records, or no check number was listed at all. While we found no …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… pandemic timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… – pdf] Audit Objective  Determine whether Deer Park Union Free School District (District) officials adequately … to the report.  … Determine whether Deer Park Union Free School District District officials adequately maintained …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)

Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored projects

https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

Determine whether the Board of Commissioners Board and Executive Director Director provided adequate oversight of Binghamton Housing Authority Authority financial operations

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Town of Vestal – Capital Acquisitions (2013M-78)

… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing … 1, 2012, through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)

… would have realized revenues totaling $93,966 (50 percent of the Medicaid reimbursements). Between July 1, 2020 and … However, officials did not provide the vendor with all of the documentation needed for the vendor to properly file …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80

North Syracuse Central School District – Professional Services (2022M-34)

… services and entered into written agreements with service providers. Key Findings Although District officials entered … into written agreements with the 15 professional service providers we reviewed, they did not always seek competition …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Village of Waterford – Board Oversight (2022M-70)

… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Little Flower Union Free School District – Fixed Assets (2022M-78)

… and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s … or being followed, and there were no procedures to ensure asset tags were affixed to assets. Key Recommendations Establish adequate controls to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Lindenhurst Union Free School District – Collections (2024M-24)

… after District programs recorded receipts on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the … payor of program funds received. Update District policy to provide guidance to ensure the timely deposit of funds …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… 21 Erie 1 Board of Cooperative Educational Services (BOCES) claims totaling approximately $5.9 million were not audited. Instead, a BOCES employee approved the BOCES claims. 22 claims totaling $173,591 were audited and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

Operational Advisory No. 28

… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are Complete … to agencies notifying them that access to the Production environment has been restored. The first priority …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fye

Real Property Dispositions

… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties that are not essential to its core mission, as required, and took …

https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositions