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Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … capital investments. Key Findings Agency officials do not verify the investment and job information provided …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityHarpursville Central School District - Financial Condition (2018M-120)
… condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets that planned to use $1.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Lyncourt Union Free School District – Information Technology (2020M-121)
… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of … confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess all network user accounts with administrative permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Oneida City School District – Information Technology (2020M-80)
… were used for personal activity, increasing the likelihood of the District’s network being exposed to malicious … recovery plan was not made available to us or the Board of Education for review and approval. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to … findings in our report. Appendix B includes our comments on issues raised in their response. 1 The District appointed a new District Treasurer who began in January 2019. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busCherry Valley Fire District - Board Oversight (2019M-141)
… the services provided were billed for and that the costs of services were equitably allocated between service areas. … are filed with our office within 60 days after the close of the fiscal year. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Brasher Falls Central School District – Financial Condition (2019M-158)
… statutory limit for the past three fiscal years. As of June 30, 2018, the District’s surplus fund balance was $2.15 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… five fiscal years, averaging more than $2.9 million each year. This contributed to the District’s overall cash … The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 million. Although a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentCopiague Fire District – Credit Card Purchases (2019M-98)
… and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling $70,458 did not have receipts … findings in our report. Appendix B includes our comments on certain issues District officials raised in their …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Oswego City School District - Separation Payments (2021M-194)
… calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made … officials provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mSaranac Central School District - School District Website (S9-19-30)
… decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action plan … Key Recommendations Ensure that budget-to-actual results, comprehensive budget documents, a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Central Square Central School District - School District Website (S9-19-29)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … budget-to-actual results, appended property tax report card or transparent multiyear financial plan. Key … and CAP and a comprehensive appended property tax report card. Should enhance transparency by: Posting all audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as … three professional service providers who were paid a total of $50,000. Key Recommendations Procure professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… on expenses claimed on Bilingual’s CFR for the fiscal year ended June 30, 2015 and included certain expenses … ages of three and five years. During the 2014-15 school year, Bilingual served about 171 students in its SEIT …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Expense reports must be certified by the employee requesting reimbursement, the employee’s … requirements see Chapter XII, Section 4.B – Certification of Vouchers of this Guide. Process and Transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certification