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Inlet Common School District – Claims Processing (2023M-180)
… – pdf] Audit Objective Determine whether Inlet Common School District (District) claims were adequately supported, … Determine whether Inlet Common School District District claims were adequately supported for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Shenendehowa Central School District – Longevity Payments (2023M-165)
… accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… that the required annual financial reports are filed in a timely manner. Ensure that written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mSaranac Central School District – Investment Program (2023M-89)
… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Tonawanda City School District - Procurement (2023M-108)
… procedures. Did not obtain quotes or request proposals in accordance with District policies for 23 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 … did not contain documentation for the claims auditor to perform a proper audit. The claims auditor, who is an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Hauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Carle Place Union Free School District – Network User Account Controls (2022M-121)
… report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… officials ensured network user accounts were needed and whether officials adopted an adequate Information … did not ensure network user accounts were needed, and did not adopt an adequate IT contingency plan. In … officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationEast Moriches Union Free School District – Budget Review (B7-13-3)
… proposed budget complies with the property tax levy limit set by statute. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Western Sullivan Public Library – Library Operations (2015M-156)
… 1, 2013 through March 27, 2015. Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan West Central School District. The Library, which … Western Sullivan Public Library Library Operations 2015M156 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave records were … 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the State Board of … located in the Town of Brookhaven in Suffolk County. It serves the residents of the Bayport-Blue Point School …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Background The Center Moriches Free Public Library is a school district library located in Suffolk County and is governed by the Board of Trustees … balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Worcester Central School District - Fund Balance Management (2022M-75)
… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Milford Central School District – Fund Balance Management (2022M-94)
… the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded … policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… audit period. Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure … officials generally agreed with our recommendations and have indicated they planned to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to … are unneeded or unnecessary to prevent unauthorized access and use. Key Recommendations Disable unneeded or unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsOverview – Travel and Conference Expense Management
… board (or appropriate management officials) should address both officers and employees of the local government or school district. In addition to policy development, this guide also includes practical discussions …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overview