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Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… [read complete report - pdf] Audit Objective Determine whether … itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

Poughkeepsie City School District – Information Technology (2019M-166)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and … and have initiated or indicated they planned to initiate corrective action. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Waverly Central School District - Financial Operations (2019M-136)

… 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … and indicated they have initiated, or planned to initiate, corrective action. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded and … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether transfer …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

Town of Preble – Non-Payroll Disbursements (2023M-17)

… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. … town preble audit nonpayroll …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

II.3.B Establish Control – II. New York State Financial Accounting

… may be paid from appropriations during the carryout or lapsing period. During the carryout period, expenditures … year. For more information about appropriation accounting, lapsing periods, and liabilities, see Chapter VI – Budgets of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control

Town of North Castle – Cash Disbursement (2013M-32)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background The Town of North Castle is …

https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32

Central Square Central School District – Claims Auditing (2016M-292)

… of our audit was to examine the claims audit function for the period July 1, 2014 through March 31, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292

Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)

… Purpose of Audit The purpose of our audit was to determine if the District had established … The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127

Bemus Point Central School District – Reserve Funds (2014M-281)

… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281

Village of Deposit – Claims Auditing (2023M-173)

… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173

Brocton Central School District – Purchasing (2015M-305)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305

Malverne Union Free School District – Fund Balance (2016M-120)

… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for the period July 1, 2014 … unemployment insurance reserve balance and transfer excess funds to fund balance or other reserves. … Malverne Union …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120

New Rochelle City School District – Financial Condition (2013M-377)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … that can be used if these moneys are no longer available to fund District operations. … New Rochelle City School …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 … with our recommendations and have indicated they planned to initiate corrective action. … audit village johnson city …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

Pine Valley Central School District - Financial Management (2019M-35)

… Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted appropriations, exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

Real Estate Advisory Committee

… reviews proposed mortgage and real estate investments. In the event the Real Estate Advisory Committee disapproves …

https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committee

Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)

… Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in … Treasurer has not filed an annual financial report with OSC since 2011. Key Recommendations Discontinue the use of a … that the Treasurer file the annual financial report with OSC in a timely manner. … Long Lake Fire District No 1 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272