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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

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… all employees complete annual SHP Training supported by complete, accurate and reliable records. County officials … to initiate corrective action. Appendix B includes our comments on issues raised in the County’s response letter. … …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

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

Town of Arietta – Budgeting (2016M-308)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308

Amagansett Union Free School District – Financial Condition (2014M-91)

… Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91

Greenport Union Free School District – Financial Condition (2014M-203)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… [read complete report - pdf] Audit Objective Determine whether the Upper Jay … transactions in the accounting records or prepare required annual reports. Bank reconciliations were not prepared …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Olean City School District – Reserve Funds (2022M-187)

… whether the Olean City School District (District) Board of Education (Board) and District officials properly … demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Addison Central School District – Procurement of Professional Services (2023M-6)

… policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6

Town of Stephentown – Records and Reports (2012M-209)

… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to … not have complete, accurate, and up-to-date accounting records, nor have monthly bank reconciliations been performed …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209

Town of Owego - Water Fund Operations (2021M-205)

… of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water bills … percent of the water produced, or 138.6 million gallons, is considered unauthorized non-revenue (lost) water, 12 …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

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

Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled

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

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… ] Audit Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Longwood Central School District – Overtime (2021M-126)

… and document overtime for non-instructional employees. As a result, there is an increased risk that overtime costs … not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with clear guidelines and procedures for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126

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

… ] Audit Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 …

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)

… [read complete report - pdf] Audit Objective Determine whether the Board and District … to fund one-time expenditures or needed reserves, pay off debt and/or reduce property taxes. Develop a …

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)

… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …

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