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Olean City School District – Reserve Funds (2022M-187)
… addition, the Board and District officials did not: Adopt a comprehensive written reserve fund policy or transparently … reserves. Funding reserves at levels higher than necessary for operations and/or need creates an undue burden on … taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk … Village of Nissequogue Information Technology 2015M31 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Audit Objective Determine whether Salmon River Central School District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key Findings District officials did not … care students enrolled care students enrolled at other school districts. Officials made payment errors for 14 (45 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTioga Fire District – Board Oversight (2022M-170)
… Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of District financial activities and did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Lake Pleasant Central School District – Claims Auditing (2021M-202)
… totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Copiague Fire District – Credit Card Purchases (2019M-98)
… ] Audit Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported … for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 … have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Town of Owego - Water Fund Operations (2021M-205)
… (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 … Owego Town officials provided adequate oversight of water fund operations …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomLongwood 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-126Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… ] Audit Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that … 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-activitiesSpackenkill Union Free School District – Professional Services (2021M-89)
… sought competition for the procurement of professional services and entered into written agreements with service … District’s procurement policy when procuring professional services. As a result, taxpayers have little assurance that … The Board of Education (Board) should ensure professional services are completely procured and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Town of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Irvington Union Free School District – Fixed Assets (2022M-89)
… assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Caneadea – Fund Balance Management (2020M-145)
… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… 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 … and accurately recorded and provide sufficient oversight for the cash collection, remitting and deposit processes. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityAlbany Water Board – Software Management (2020M-159)
… and six mobile devices (32 percent) including gaming, streaming and shopping software. Establish controls to prevent computer and mobile device users from downloading … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Pleasantville Union Free School District – Claims Auditing (2022M-136)
… Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately … Pleasantville Union Free School District District Board of Education Board ensured that claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Stephentown – Records and Reports (2012M-209)
… and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … members and the Town Supervisor, and is responsible for managing Town operations and overseeing the Town’s financial affairs. The Town’s budgeted expenditures for 2012 are approximately $1.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209