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

… Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of …

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

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate … have not developed and adopted a comprehensive written IT contingency plan. The District pays $10,500 for central …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… complete report – pdf] Audit Objective Determine whether the Babylon Union Free School District (District) claimed … for all eligible Medicaid services provided. Key Findings The District did not claim any Medicaid reimbursements to … their position. As a result, District taxpayers incurred the full cost of providing more than $536,000 in …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

Huntington Union Free School District – Online Banking (2022M-178)

… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Phoenix Central School District – IT Asset Management (S9-22-20)

… $1,155, a smart television and an interactive display (unknown costs) were not inventoried. In addition, annual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Brighton Central School District – IT Asset Management (S9-22-6)

… $1,260 total could not be physically located. One copier (unknown cost) was not inventoried. In addition, annual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… in the accounting records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support … were not adequate to permit an audit. Key Recommendations Central treasurers should ensure that all collections and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Newfane Central School District – Financial Management (2020M-88)

… Reduce surplus fund balance to comply with the legal limit and use the excess funds in a manner that …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

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

… or had no supporting documentation. Key Recommendations Amend the bylaws or adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. …

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

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m

Sandy Creek Central School District – Reserve Management (2023M-43)

… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43

Holland Patent Central School District – Fuel Inventory (2023M-141)

… complete report – pdf] Audit Objective Determine whether Holland Patent Central School District (District) officials … Determine whether Holland Patent Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141

Sayville Union Free School District - Purchasing (2019M-69)

… including those goods and services obtained from a sole source vendor. District officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations Revise the …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

State Comptroller Dinapoli Releases Municipal Audit

… receipts were rarely issued and not all cash was deposited in a timely manner. The board also did not annually audit the … accountability analyses were not complete or reconciled. In addition, receipts totaling $3,435 were collected and … spending, the state’s 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audit

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