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Saranac Central School District – Investment Program (2023M-89)

… million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. … monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash … flow forecasts that estimate the amount of funds available for investment. Consider all four objectives of a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89

Hauppauge Union Free School District – Leave Accruals (2022M-150)

… (District) officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals. Key Findings District officials did not … District officials properly accounted for employees leave accruals and accurately calculated payments for unused …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150

Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)

Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all

Poughkeepsie City School District - Budgeting (2018M-226)

… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226

School District Bus Safety (2018-MS-4)

… Key Recommendations Annually approve all drivers that transport district students, including contracted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit period, … attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193

Kinderhook Central School District - Procurement (2018M-137)

… Determine whether the District procured goods and services in accordance with District policy and procedures. … officials seek competition when procuring goods and services, as required by District policy. District officials … Determine whether the District procured goods and services in accordance with District policy and procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137

Allegany-Limestone Central School District - Financial Management (2018M-129)

… approximately $1.3 million or 6 percentage points. Reserve funds are generally not being used 1 and the retirement, … balance to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its … supported the service fees and reimbursements paid to the Company. Earn up to $28,000 if the Directors had used …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure … location of asset. Designate staff to be responsible for accounting for inventory, and updating the records to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Herricks Union Free School District – Overtime (2019M-127)

… have been avoided or reduced. Key Recommendations Adopt payroll policy with clear guidelines and procedures for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Circleville Fire Company – Selected Financial Activities (2013M-391)

… $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of Company … Treasurer did not perform monthly bank reconciliations. Bills paid between Company meetings are not included in the … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… prior to the work being performed. Ensure that employees charge leave time when required. …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were … Yorktown Central School District Procurement and Claims Processing 2017M177 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m

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