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Highland Central School District – Non-Instructional Overtime (2021M-8)

… overtime payments could have been avoided or reduced. 10 employees were overpaid for 189.75 overtime hours totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8

The Academy Charter School - Credit Card Expeditures (2019M-80)

Determine 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-80

Watkins Glen Central School District - Financial Management (2019M-57)

… report - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial … needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in … with applicable statutes. Develop multiyear financial and capital plans that set long-term objectives and goals. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

Glens Falls Housing Authority – Tenant Rents (2014M-370)

… in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key Recommendations Properly …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… the District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Margaretville Central School District – Financial Management (2020M-46)

… because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately $3.9 … by approximately $2.7 million or 22 percent as of June 30, 2019. Key Recommendations Adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)

… Purpose of Audit The purpose of our audit was to determine if the District has properly … Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals

Hauppauge Union Free School District – Overtime (2016M-70)

… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70

Wainscott Common School District - Financial Condition (2018M-237)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … 58.6 percent of the ensuing year’s budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237

Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)

… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-over

Springs Union Free School District - Payroll (2018M-222)

… Key Findings Two teacher assistants were not paid in accordance with their collective bargaining agreement … (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) and understated on seven occasions (by a total of 26 days valued at $7,845). Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

Fire District Information

… to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an … for Fire District Commissioners: Adopted Rules and Regulations for Implementing New Training Requirements …

https://www.osc.ny.gov/local-government/resources/fire-district-information

Cincinnatus Fire District – Financial Controls (2014M-49)

… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Niagara County – Golf Course Financial Operations (2015M-308)

… Findings Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and receipts were … transactions in to the point of sale system. Secure cash in a safe until it is deposited in a bank and ensure …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Wyoming County – Selected Financial Activities (2015M-94)

… Purpose of Audit The purpose of our audit was to examine selected County financial … is located in western New York State and has a population of approximately 42,000. The County is governed by a …

https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Tapestry Charter School – Procurement (2017M-203)

… 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s … School, which has approximately 800 students, is governed by an 11-member Board of Trustees. Operating expenses for the …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203