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Johnsburg Central School District – Payroll (2014M-174)
… officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … The Board did not establish policies and procedures over payroll timekeeping. Employees did not consistently punch in … Johnsburg Central School District Payroll 2014M174 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Great Neck Union Free School District – Fuel (2016M-82)
… July 1, 2014 through October 31, 2015. Background The Great Neck Union Free School District is located in the Town … Great Neck Union Free School District Fuel 2016M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Locust Valley Central School District – Competitive Quotes (2016M-131)
… procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, 2015. Background The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The … operates six schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in … students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card … Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Elmira Heights Central School District – Financial Condition (2014M-76)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. … Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2012 through April 10, 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great … Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… our audit was to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 residential and commercial …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted … An Expenditure transfer is used to adjust or reclassify previously posted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersHighland Central School District – Non-Instructional Overtime (2021M-8)
… monitor overtime for non-instructional employees or review the overtime payment calculations. As a result: 20 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8The Academy Charter School - Credit Card Expeditures (2019M-80)
… whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials … whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Watkins Glen Central School District - Financial Management (2019M-57)
… resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed … $2.3 million in unplanned operating surpluses instead of $1.4 million in planned deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three reserves totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments … to Board approval. The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Glens Falls Housing Authority – Tenant Rents (2014M-370)
… in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key Recommendations Properly segregate the …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… surpluses in three of those years, only a fraction was used to finance operations. After adding back the appropriated fund balance that was not used, the recalculated unrestricted fund balance for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Margaretville Central School District – Financial Management (2020M-46)
… 2018-19 that it did not use to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… was to determine if the District has properly accounted for employee leave accruals for the period July 1, 2011, to March 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $53.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, 2015. Background The Hauppauge Union Free School District is located in the Towns of Islip and Smithtown in Suffolk … operates five schools with approximately 3,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Fire District Information
… Audits Recent Fire District Audit Reports Fire Company Audit Guidance [pdf] Model RFP for Professional … Auditing Services [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] … Fire District Information …
https://www.osc.ny.gov/local-government/resources/fire-district-information