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Schenectady 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 our audit period. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate … Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteria

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected five-member … of Southampton, Suffolk County. The District operates one school with approximately 450 students attending Kindergarten …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

Geneva Housing Authority – Cash Receipts (2015M-160)

… Cash receipt duties were not adequately segregated and compensating controls were insufficient. The Authority … cash level. Access rights to the housing software and accounting system are not properly restricted. Key … Ensure that user access rights in the accounting system and housing software are limited to only those functions …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Canastota Central School District - Financial Condition Management (2019M-174)

… fund balance not being needed to fund operations. The tax certiorari reserve was overfunded by $963,200 (615 … total of $264,000 from 2015-16 through 2017-18. Although surplus fund balance was reported at or below the statutory … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

Travel Advisory No. 12

… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form … to enter into the SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must … complete and attach the AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-page

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

IX.7.K Record Retention – IX. Federal Grants

… federal laws, rules and regulations (e.g., for Department of Health and Human Services, see 45CFR 92.42). Agencies … OSC suggests the records retained include: A copy of the grant application. The grant award document. All grantee requests for funds. Copies of grant expenditure and disbursement records. All notice of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retention

Johnstown Public Library – Cash Receipts (2014M-304)

… the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. … appointed by the City Mayor. Budgeted appropriations for 2014 totaled approximately $405,000. Key Findings For cash collections that are not recorded in the circulation …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… review and to consider the function in the broader scope of your operations. The body or official auditing claims … costs for equipment may be an indication that it is more cost-effective to purchase new equipment instead of repairing …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews

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

Determine whether the Board and District officials properly managed fund balance and reserves

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

Port Jervis City School District – Financial Condition (2016M-319)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… the District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 through December 22, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $24.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Hammond Central School District – Payroll (2016M-398)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll … Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227

Penfield Central School District – Financial Management (2015M-162)

… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $89.2 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162

Greenville Central School District – Information Technology (2016M-221)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over Information … 1,200 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the … distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221