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Goshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… interest in District contracts because he owned a business from which the District purchased awards for student … not enter into any contract in which a District officer or employee has a prohibited interest …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… New York State Comptroller Thomas P. DiNapoli. “In a time of limited resources and increasingly tight budgets, school … rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During the same time … such an incentive, the district would have paid a total of $321,000 in health insurance premiums for these …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsDiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… Waldron pleaded guilty Wednesday in Aurelius Town Court to official misconduct and attempted computer trespass, and agreed to resign for her attempts to boost her state retirement benefits by … I thank Cayuga County District Attorney Jon E. Budelmann for partnering with us to protect our retirement system." …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsOutstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followCrown Point Fire District – Board Oversight (2024M-29)
… are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive Treasurer’s … reports of collection and disbursement details for three months; cash balances for two months; and bank reconciliations, bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Harborfields Central School District – Information Technology Asset Management (2024M-9)
… are incomplete and assets are not properly accounted for, District officials cannot assure taxpayers that the $3.9 … old were also not properly reported in the District’s official inventory records. Officials were unable to provide … and accurate inventory records. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… whether Washington-Saratoga-Warren- Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured … whether WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Mexico – Financial Management (2023M-170)
… a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; … historical trends and maintain a reasonable fund balance level. Village officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170East Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 … card charges in a timely manner . The average amount of time between payment and review was 68 days. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Village of Canaseraga – Claims Audit (2023M-48)
… (Village) claims were adequately supported, appropriate and properly audited and approved before payment. Key Findings Although the 300 … claims were not adequately supported or properly audited and approved before payment. As a result, there was an …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48West Webster Fire District – Financial Management (2023M-23)
… provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and … needed to fund operations. We found: As of December 31, 2021, recalculated unrestricted fund balance was $1.8 … by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Afton Central School District – Fund Balance Management (2023M-18)
… whether the Afton Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Silver Creek Central School District – Financial Management (2022M-153)
… not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR … providing goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsHolland Central School District – Claims Audit (2021M-210)
… the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … be made and not be detected and corrected. We reviewed 75 of 1,661 claims totaling $1,804,573 and found that claims … documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… one agency incurs an expense for another agency from one of their governmental funds, the transfer of expenses should be done as APJV or GLJE transactions using … Journal Vouchers & General Ledger Journal Entries Overview of this Chapter. Some examples of Hybrid journal entries are: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated … to 4.9 percentage points. Although we informed officials of the excess fund balance during our audit fieldwork, this …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured … Determine whether Greenwood Lake Union Free School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claims