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Central Valley Central School District – IT Asset Management (S9-22-7)
… Chromebooks with a combined estimated cost of $430 based on recent purchases could not be located. One Chromebook costing $215 could not be located and was not on inventory records. Two laptops, one costing $510 and one … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… and nine with combined estimated costs of $2,052 based on recent purchase prices). Twenty-four IT assets (20 with a … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Newfield Central School District – IT Asset Management (S9-22-17)
… assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire and ambulance companies that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413East Hampton Housing Authority – Board Oversight (2017M-33)
… in 2015. Key Finding The Board and Authority officials have not adopted policies and procedures to ensure that cash … accurate bank reconciliations each month and ensure that any discrepancies or reconciling items are promptly …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. … verify that the Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four of these purchases. The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Copiague Fire District – Cash Disbursements (2019M-225)
… totaling $33,446 were paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 … one and 131 days before they were approved according to the District minutes. 306 checks, totaling almost $2 … Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Wayne County Probation Department – Restitution Payments (S9-20-6)
… As a result, some victims may never receive the payments to which they are entitled. 24 of the 26 restitution orders … delinquent restitution totaling $7,767 were not reported to the court, as required. 16 outstanding restitution checks … up on and officials did not always make reasonable efforts to locate victims promptly. In addition, officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… As a result, some victims may never receive the payments to which they are entitled. Officials are unnecessarily … holding nearly $1.3 million that should be used to pay victims with unsatisfied restitution orders. Some of … did not establish adequate policies and procedures to enforce and monitor restitution orders. 22 of the 44 …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA … Agency COIDA adequately planned for the acquisition of the Oneonta Rail Yards property Rail Yards …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… unaware that two bank accounts existed and had $710,000 on deposit. The Town Board (Board) has not received financial … take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s … a circulation policy that contains procedures related to collecting cash receipts at the circulation desk, the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Cohoes Public Library – Governance and Operations (2015M-259)
… and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims prior to them being …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Overview – Improving the Effectiveness of Your Claims Auditing Process
… Appendix A provides additional information on the body or official responsible for auditing claims in school …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewSweet Home Central School District – Financial Management (2016M-207)
… to review the District’s financial management practices for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72 … that budgets were realistic and by properly planning for and using fund balance. District officials improperly set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… each reserve fund will be used or replenished. Review all reserves to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Wyoming Central School District – Financial Management (2016M-67)
… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67South Huntington Union Free School District – Financial Condition (2016M-132)
… 1, 2014 through December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the … is in compliance with statutory limits and develop a plan to use fund balance in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172