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Clymer Central School District – Payroll (2023M-168)

… whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported. … raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect attendance …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Village of Greene – Investment Program (2023M-112)

… report – pdf] Audit Objective Determine whether Village of Greene (Village) officials developed and managed a … and savings accounts, which had an average daily balance of approximately $3.7 million. Had officials considered other … the investment policy Consider all four objectives of a comprehensive investment program - legality, safety, …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… short-term borrowing and internal controls over purchasing for the period July 1, 2014 through October 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. … flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing

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

Avon Central School District – Information Technology (2016M-123)

… schools with approximately 1,000 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123

Greater Amsterdam School District – Financial Condition (2016M-110)

… Findings Unassigned fund balance exceeded the 4 percent legal limit at the end of the 2013-14 and 2014-15 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110

Corning City School District – Procurement (2016M-222)

… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… Nassau County. The District, which operates five schools with approximately 3,000 students, is governed by an elected … Ensure reserve funds are financed in accordance with District standards and use any excess funds identified to benefit District residents in accordance with statutory requirements. … HewlettWoodmere Union Free …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402

Hannibal Central School District – Financial Condition (2017M-23)

… seven-member Board of Education, operates three schools with approximately 1,400 students. Budgeted appropriations … the amount of the District’s fund balance is in compliance with statutory limits and reduce the amount of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23

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

… Jefferson County. The District, which operates one school with approximately 300 students, is governed by an elected …

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

Whitesville Central School District – Financial Management (2016M-313)

… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313

Town of Homer – Non-Payroll Disbursements (2023M-63)

… the duties or implement compensating controls relating to non-payroll disbursements. As a result, checks and … Clerk (Clerk) were not established. Establish procedures to detect and prevent duplicate payments from occurring. … reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually audit …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Town of Lake Luzerne – Payroll (2022M-98)

… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified. Accepted … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98

Marathon Joint Fire District – Investment Program (2023M-76)

… a comprehensive written investment policy as required by New York State General Municipal Law Section 39 until the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

York Central School District – Financial Management (2022M-96)

… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background … of School Operations. The School’s budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. … Require that bank and cash receipts reconciliations for School meal and field study collections be performed by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-credit