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Long Lake Central School District – Capital Project (2021M-183)

… report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials properly … Determine whether Long Lake Central School District District officials properly …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Copiague Fire District – Credit Card Purchases (2019M-98)

… card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 … by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in violation of New York State … Law. The Board approved $1,488 in charges that were not for valid District purposes. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

Lake Pleasant Central School District – Claims Auditing (2021M-202)

… ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved … that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always … ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202

Brasher Falls Central School District – Financial Condition (2019M-158)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … three fiscal years, the District appropriated fund balance and reserves that it did not use and generated operating surpluses totaling about $5 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Plattsburgh City School District - Procurement (2019M-198)

… statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 … million were procured in accordance with the District’s purchasing policies and statutory requirements. Of the 15 … totaling $56,624 were not procured in accordance with the purchasing policy. Of the services obtained from seven …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198

Town of Caneadea – Fund Balance Management (2020M-145)

… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Albany Water Board – Software Management (2020M-159)

… and mobile device users from downloading applications from application stores. Maintain application and software inventories for all mobile devices. … the Information Technology (IT) Department disable the application store on mobile devices. Perform an inventory of …

https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159

Cherry Valley Fire District - Board Oversight (2019M-141)

… fire protection services, ensured the Treasurer prepared and filed records and reports and audited claims. Key Findings The Board did not: Properly …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Town of Stanford – Financial Management (2021M-130)

… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… the Office of the State Comptroller (OSC), as required. Bank reconciliations were not always performed by the … to the Town Board (Board), and reports did not include a detail of money received and disbursed as required. Key … Recommendations File AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Spackenkill Union Free School District – Professional Services (2021M-89)

… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… report - pdf ] Audit Objective Determine whether Otsego Northern Catskills Board of Cooperative Educational Services … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services …

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m

Town of Corning – Financial Condition (2020M-13)

… and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s … Key Recommendations The Board should: Ensure the estimates for revenues and appropriations are reasonable based on …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … properly issued and accounted for debt issued for new bus acquisitions. Key Findings The District did not apply … for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws … provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial … ensured that financial activities were properly recorded and reported and that money was safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s … adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and … The claims auditor did not determine if claims: Were for valid District purchases Were billed correctly Complied …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136