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

… Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. … 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs … were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for reasonableness. …

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

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

… services provided. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled, … incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been … totaling $268,308. District officials did not: Claim any Medicaid reimbursements, totaling $442,841, for 18 …

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)

… District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … District officials did not accurately pay tuition for foster care students enrolled care students enrolled at other … Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …

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)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure … audit school phoenix IT …

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)

… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …

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

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

… Education (Board) and District officials properly managed reserve funds. Key Findings The Board and District officials did not properly manage reserve funds. The employee benefit accrued liability reserve (EBALR) was significantly overfunded, and over $1.2 …

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

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

… Key Findings District officials did not use a request for proposals (RFPs) process or seek competition for three professional service providers paid $220,748. Four vendors were paid $48,816 for goods procured without a competitive bid as required by …

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

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

… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …

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

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

… Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College … General Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 … A travel agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations …

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

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

… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …

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

Accounts Payable Advisory No. 21

… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units … new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units ) Business Units can only include …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contracts

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