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Thurston Fire Company – Board Oversight (2016M-429)

… $2,233. Key Findings No review of the vouchers, invoices or bank statements was made by members of the finance … Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a requirement for … and the procurement policy does not include thresholds or information required to be obtained, such as verbal or …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

DeRuyter Central School District – Financial Condition (2015M-119)

… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119

Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)

… 17 schools with approximately 19,300 students, is governed by an elected seven-member Board of Education. Budgeted … reserve and overfunded the retirement contribution reserve by $4.3 million. The Board did not hire the most qualified … candidate for the Superintendent position as required by its own policy. Key Recommendations Discontinue the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

… six schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

New Woodstock Fire District – Controls Over Financial Activities (2014M-263)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key Recommendations Ensure that the annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263

Town of Colden – Highway Operations (2017M-127)

… has approximately 3,200 residents. 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-colden-highway-operations-2017m-127

Franklinville Joint Fire District – Claims Processing (2017M-141)

… in Cattaraugus County. The District is governed by an elected five-member Board of Fire Commissioners. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141

True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)

… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background The True North Troy … under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013m

Brentwood Public Library – Leave Accruals (2018M-26)

… by an elected five-member Board of Trustees. Expenditures and other uses for the 2016-17 fiscal year totaled … Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal leave more than his collective … agreement (CBA) allowed. Key Recommendations Develop and implement written procedures to provide details for the …

https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26

Otsego County – Cost of Temporary Housing (2015M-97)

… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, …

https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… to determine whether District officials properly accounted for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 1,170 students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Mineola Union Free School District – Competitive Quotations (2015M-313)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls … Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313

South Seneca Central School District – Financial Management (2015M-255)

… two schools with approximately 750 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255

Rye City School District – Payroll and Leave Accruals (2016M-169)

… payroll clerk did not always manually enter the correct rates or hours, and there was no supervisory review of her …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

Saratoga Springs City School District – Fund Balance (2016M-99)

… schools with approximately 6,375 students, is governed by an elected nine-member Board of Education. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99

White Plains City School District – Procurement of Professional Services (2014M-240)

… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for … for professional services and did not have documentation to support why contract providers were chosen for all … The District did not have adequate documentation to support the payment of certain claims made to professional …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014m

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

State Comptroller DiNapoli Releases School Audit

… New York State Comptroller Thomas P. DiNapoli today announced the … As a result, auditors could not determine whether all money collected was accounted for, properly remitted and … and properly accounted for. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-audit