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Morris Central School District – Financial Operations (2015M-251)
… to evaluate the District’s claims processing procedures and fund balance management for the period July 1, 2014 … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.5 million. Key Findings The … Treasurer does not directly supervise the application of her signature on checks. Certain reserves had significant …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Penfield Central School District – Financial Management (2015M-162)
… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Middleburgh Central School District – Financial Condition (2013M-206)
… prepare for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… period July 1, 2015 through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in … Auburn Enlarged City School District Employee Compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsYonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Downsville Central School District – Fund Balance (2016M-79)
… of our audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … approximately $9.9 million. Key Findings Unrestricted fund balance has exceeded the 4 percent legal limit over the past … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Train On-Time Performance (Follow-up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial report, … actual On-Time Performance (OTP) was well below the goal of 91.9 percent. For 2013, weekday OTP averaged 80.5 percent … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followCollection of Lease and Permit Revenues (Follow-Up)
… recommendations made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). Background Our initial … (Department) was not collecting all unpaid lease and permit fees. At the time of our audit, the Department … four recommendations made in our initial report Assessment and Collection of Lease and Permit Revenues 2012S …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followAccounts Payable Advisory No. 5
… when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … with the meter, followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 … invoice number in the SFS, which helps avoid the rejection of a perceived duplicate payment. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… our recommendations. Appendix B includes our comments on BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… maintained vehicle inventory records and monitored fuel usage. Key Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for. Officials did not: … maintained vehicle inventory records and monitored fuel usage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Cobleskill – Budgeting (2023M-138)
… the Town of Cobleskill (Town) Town Board (Board) developed realistic budgets. Key Findings The Board did not develop realistic budgets. Budgeted appropriations were overestimated … required. Key Recommendations Adopt budgets that contain realistic estimates based on available current data and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138City 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-131Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks that cost $143,036, which were not needed during … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank … frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County Treasurer (Treasurer) in a timely …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… (BOCES) officials adequately managed and monitored network user accounts in order to help prevent unauthorized use, … officials did not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or … found that officials did not: Disable 17 unneeded network user accounts, including seven former employee accounts and …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Homer – Non-Payroll Disbursements (2023M-63)
… they will take corrective action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Brighton Central School District – Procurement (2022M-205)
… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Elmsford Union Free School District – IT Asset Management (S9-22-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Ellenville – Information Technology (2014M-278)
… users’ access to the financial system based on employee job responsibilities. The Board has not developed … access to only those duties needed to perform their job responsibilities. Adopt written IT policies and … notification, disaster recovery, acceptable use, system security, internal user access, data backups and protecting …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278