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Herricks Union Free School District – Fuel Card Purchases (2014M-321)

Herricks Union Free School District Fuel Card Purchases 2014M321

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Elmira 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. … with approximately 1,100 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76

Ellicottville 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. … with approximately 615 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.9 … Manual is more restrictive than statutory requirements for purchases subject to competitive bidding. The purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

Buffalo Sewer Authority – Industrial Waste Section (2016M-434)

… sewer services for approximately 106,000 residential and commercial customers in the City and certain neighboring communities. Budgeted appropriations … the amount of liquid/slush waste trucked-in for treatment and disposal. The Administrator has not periodically sampled …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434

VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… between funds in the submodules. Expenditure transfers for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers

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

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. Ensure that all credit card claims are properly audited prior to payment. Ensure that all travel is preapproved by the Board. …

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)

… for processing tenant rents were not adequately segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited in a timely manner. Receipts for … oversight. Ensure the timely deposit of tenant rents and that the clerk’s file cabinet is securely locked. Ensure …

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)

… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 …

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)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

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)

Oyster BayEast Norwich Central School District Employee Leave Accruals 2013M253

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)

… A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be incorporated into … 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

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 … properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer …

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)

… teacher assistants were not paid in accordance with their collective bargaining agreement (CBA). Nearly 53 percent of leave used by 33 … not supported by a required planned absence request form. Vacation and sick leave balances for 11 of 33 employees …

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

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

… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …

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)

… or contracts for insurance coverage. County officials have not adopted comprehensive written cash receipts policies …

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

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used. The District’s … fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

Broome County – Information Technology (2013M-351)

… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351