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

… totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in …

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)

Determine whether the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved before payment

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

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

… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

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)

… whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the … the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key Recommendations File the …

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)

Determine whether Company officials 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

Sharon Springs Central School District – Financial Condition (2016M-39)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … of adopting budgets that appropriate unexpended surplus funds that will not be used. Develop a plan to use the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39

Springville-Griffith Institute Central School District – Financial Management (2015M-221)

… approximately $36.1 million. Key Findings The Business Administrator did not ensure that reconciliations of … did not always pay employees at the proper pay rates, and payroll was not always adequately supported or calculated. … the actual amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial

West Genesee Central School District – Segregation of Duties (2016M-303)

… Purpose of Audit The objective of our audit was to determine if the District’s controls over certain cash … for someone independent from the recordkeeping function to verify that funds were deposited into a District bank …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

Margaretville Central School District – Fund Balance (2015M-55)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … taxpayers. Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55

Albion Central School District – Budgeting (2016M-80)

… audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $33 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80

Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)

… examined whether the MTA (1) has standards and procedures for the maintenance of its bus fleet, (2) performs bus … procedures, and (3) has a comprehensive maintenance plan for its bus fleet. We found that a number of improvements …

https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-follow

Clyde-Savannah Central School District – Financial Condition (2015M-338)

… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 … October 22, 2015. Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338

Babylon Union Free School District – Financial Condition (2015M-323)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323

Portville Central School District – Financial Condition (2013M-384)

… taxed more than necessary. The balances of four reserve funds were higher than necessary or were not supported by a … Develop a policy for establishing and using reserve funds, review existing reserves and develop a plan for using …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Marcellus Central School District – Procurement (2016M-230)

… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Hammondsport Central School District – Investment Program (2024M-63)

… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Newark Central School District – Employee Benefits (2024M-40)

… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … undetected and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 separation payments … Seven employees’ separation payments were overpaid a total of $3,770. Three other employees’ separation payments were …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40