Search

Eastport-South Manor Central School District – Financial Software User Access (2014M-379)

… $93 million. Key Findings The District did not have any written procedures outlining how user access rights …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user

Dalton-Nunda Central School District – Separation Payments (2015M-142)

… and one employee was underpaid $2,323. District officials have not developed written policies or procedures to …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142

COLA – Child Center of New York

… (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance for Submitting Claims … Key Findings Of the $15,538 we examined, we found $5,756 in overpayments for unallowable and unsupported expenses and $1,970 in noncompliant expenses paid outside the applicable budget …

https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-york

Village of Medina – Ambulance Service Billings (2014M-326)

… population of approximately 6,500. The Village is governed by an elected five-member Board of Trustees. The Village … Village money. The rates for service types indicated by the patient care records and the billing rates did not …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… Provide oversight to ensure that tuition bills have adequate supporting documentation and are accurately … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Starpoint Central School District – Financial Condition (2015M-266)

… Niagara County. The District, which operates four schools with approximately 2,700 students, is governed by an elected … in a manner that benefits the taxpayers and in accordance with applicable statutory provisions. Properly report and use …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266

Springville-Griffith Institute Central School District – Financial Management (2015M-221)

… Springville-Griffith Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and … ledgers. District officials did not always pay employees at the proper pay rates, and payroll was not always …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial

Spencerport Central School District – Financial Condition (2016M-254)

… period July 1, 2012 through May 27, 2016. Background The Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted … including quarterly budget status reports, are provided to the Board. Ensure that accounting records are accurate and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition

Fabius-Pompey Central School District – Information Technology (2016M-237)

… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237

Amityville Union Free School District – Payroll (2016M-155)

… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

Alexander Central School District – Financial Condition (2015M-227)

… operates two schools with 858 students and is governed by an elected five-member Board of Education. General fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227

Albion Central School District – Budgeting (2016M-80)

… Genesee County. The District, which operates three schools with approximately 1,880 students, is governed by an elected … and the use of fund balance in the annual budget. Comply with the District’s reserve fund policy and use the excess amounts in reserve funds, in accordance with applicable statutory provisions, in a manner that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80

Town of Fulton – Justice Court Operations (2017M-6)

… the bail records in the accounting software. Deposit all money collected in a timely manner. … Town of Fulton Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… (Department) contract. The Department did not remit money to the Supervisor in a timely manner. The Department …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. … forecasts or ensure interest rate quotes were solicited to maximize interest earnings. Key Recommendations Develop … funds are invested in legally permissible investments to maximize interest earnings. BOCES officials generally …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Town of Middleburgh – Claims Audit Process (2023M-56)

… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could … deliberate audit of all claims prior to approving them for payment. Adequately document the justification for emergency …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56