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Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported. Key Findings While out-of-district tuition billings totaling $459,000 we examined … were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District resources for the period July 1, 2011 through … Hempstead Union Free School District Management of District Resources 2014M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… additional group life insurance coverage pays the correct premium. Prepare timely and accurate bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… over a three-month period in 2012, the weight of the solid waste the Town paid to dispose of at the Franklin County … controls over cash receipts and poor monitoring of solid waste received at the transfer station. One individual is responsible for weighing the solid waste to determine the amount owed from the customers, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Watervliet City School District – Information Technology (2021M-34)
… complete report - pdf ] Audit Objective Determine whether the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded. Key Findings The Board and District officials did not ensure the IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Barker Central School District – Payroll (2023M-19)
… calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment … as required. In addition, 10 employees were paid $26,297 for overtime without being required to seek preapproval per … governing the use of overtime and establish procedures for reviewing payroll to detect unusual payments or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Contract Advisory No. 6
… note the required procedures differ based on the status of the contract, whether payments were issued under the wrong … An agency should contact the SFS HelpDesk in the event of unusual circumstances or if the agency has specific …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… the Board provided adequate oversight and management of the District’s financial activities. Key Findings The … The Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law … Three Town Fire District Board Oversight of Financial Activities 2018M106 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did … reviewed, 207 check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have … disbursements were adequately supported properly approved and for Schoolrelated purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34White Plains City School District – Procurement of Professional Services (2014M-240)
… The White Plains City School District is located in the city of White Plains, Westchester County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2013-14 fiscal … are supported with detailed documentation attached to the vouchers to verify that professional services were actually …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling … percent of the claims processed) were not properly audited and approved prior to payment. As a result, there was an … that improper or unsupported payments could have been made and may not have been detected and corrected. Specifically: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… to determine when they should use competition, such as an RFP process or written or verbal quotes. Key Recommendations … services using a competitive method, such as an RFP process, and ensure that District staff solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… report - pdf] Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, … Determine whether District payments for health insurance buyouts were costeffective …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services (BOCES) officials managed user account access to the network and financial application. Key Findings Although BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… and procedures used to procure professional services for the period July 1, 2014 through April 6, 2016. Background … the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $108.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance Contract 2015M315 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceHerkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … 2015. Background The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association … HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditHDT (Magtape) File Layout
The Unclaimed Funds record layout within an HDT text file should have a length of 384 characters. Please note that although this format is acceptable, we do not
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/hdt-magtape-file-layout.pdfSuffolk County Community College - Information Technology (2018M-130)
… the College website, financial and student information system and online banking from unauthorized access and misuse. Key … permissions and 131 financial and student information system user accounts with questionable permissions. Employees … safeguarded the website financial student information system and online banking from unauthorized access and misuse …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130