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Cost-Saving Ideas: School District Auditing – Audit Committee

… The audit committee assists and advises the board on issues relating to … internal and external audits. Selecting the audit committee You must select an audit committee unless your district has fewer than eight teachers. … CostSaving Ideas School District Auditing Audit Committee …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee

State 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-audit

State Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Mount … officials did not establish adequate controls over the district’s user accounts to prevent unauthorized use, … and/or loss. Officials did not monitor compliance with the district’s acceptable use policy. Officials also did not …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

… $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were improperly paid …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1

Wainscott Common School District - Financial Condition (2018M-237)

… Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237

Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)

… policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… was $36,425, or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Wainscott Common School District - Claims Auditing (2018M-240)

… Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… a District bank account to disburse these funds. Payment of utilities totaling $60,641 and administrative fees … administrator for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… Appendix C includes our comments on issues raised in the City’s response letter. …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over 30 percent to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

Remsen Central School District - Claims Audit Process (2019M-86)

… complete report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … Determine whether the claims auditor audited and approved claims before payment …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Richfield Springs Central School District - Fixed Assets (2019M-140)

… 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… to recover any wages paid for time not worked. Enforce the handbook requirement that department heads verify and sign …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Montezuma Fire District No. 1 - Board Oversight (2018M-54)

… records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54

Schenevus Central School District - Financial Condition (2018M-83)

… general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)

… Effectively managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District … the balances to appropriate levels. Modify the guidelines for reserves to include desired balances and plans for use that are more specific to the actual needs of the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m