Search
Roslyn Union Free School District – Cash Receipts (2016M-241)
… 2015-16 fiscal year totaled approximately $104 million. Key Findings Press-numbered triplicate receipts are not … before being deposited in the District’s bank accounts. Key Recommendations Require that District officials issue … District locations. Ensure that all receipts are deposited on a timely basis. … Roslyn Union Free School District Cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Malverne Union Free School District – Fund Balance (2016M-120)
… 2015-16 fiscal year totaled approximately $53.5 million. Key Findings District officials adopted overly conservative … could fund almost 28 years of unemployment expenditures. Key Recommendations Adopt budgets with more realistic expenditure estimates based on prior years’ actual results and anticipated operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120West Hempstead Union Free School District – Financial Condition (2016M-116)
… 2015-16 fiscal year totaled approximately $59.5 million. Key Findings District officials are in the process of … the District’s fund balance will continue to decline. Key Recommendations Continue to develop multiyear long-term … or raise additional revenues to avoid overreliance on fund balance. … West Hempstead Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for … overcharged seven school districts by a total of $183,250. Key Recommendations Ensure that the District’s NRT rate does … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationPeekskill City School District - Network User Accounts (2021M-195)
… adequately managed and monitored network user accounts. Key Findings District officials did not adequately manage and … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources received periodic IT awareness training. Key Recommendations Periodically review enabled network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Village of Suffern – Financial Condition (2013M-273)
… for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an adequate process for … financial operations throughout recent fiscal years. Key Recommendations Adopt structurally balanced budgets that are based on reasonable and historical data. Monitor operations …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Deerpark – Budget Review (B6-13-18)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … budget complies with the property tax levy limit. Key Recommendations There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Pawling – Procurement (2021M-17)
… used a competitive process to procure goods and services. Key Findings Town officials did not always use a competitive … bid for sanitation services totaling $186,821. Key Recommendations Revise the procurement policy to provide … and recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… recorded and reported and that money was safeguarded. Key Findings Fundraising activities lacked adequate records … the Company. The Directors did not submit an annual report on revenues and expenditures of foreign fire insurance tax … IRS Form 990 as required by law and the Company’s bylaws. Key Recommendations The Committee should establish controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… collective bargaining agreements and correctly calculated. Key Findings Health insurance buyouts may have saved … buyout calculations are not reviewed before payment. Key Recommendations Consult with District legal counsel about … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89REACH Academy Charter School - Cash Disbursements (2019M-130)
… were properly accounted for, supported and approved. Key Findings The Board has not appointed a claims auditor to … officials are using debit cards for cash disbursements. Key Recommendations Appoint a claims auditor. Develop … corrective action. Appendix B includes our comment on an issue raised in the School’s response letter. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also the Athletic … of goods or services, or itemized receipts or invoices. Key Recommendations Ensure that the claims auditor is not … Develop procedures to provide additional guidance on the claims auditor’s responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… receipts were properly collected, recorded and deposited. Key Findings Agency officials did not: Have adequate controls … and ensure that sales were properly accounted for. Key Recommendations Agency officials should: Improve cash … procedures. Perform periodic unannounced cash counts on all employees responsible for cash collection. Perform …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityKent Fire District No. 1 - Financial Operations (2019M-37)
… effectively managed the District’s financial operations. Key Findings The Board’s budgets were incomplete and … legal notices. The Board did not adopt a reserve policy. Key Recommendations Prepare budgets that are complete and … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… to allow the Board to properly manage the Town’s finances. Key Findings The Comptroller did not perform bank … which are the Annual Financial Reports, were not filed on a timely basis. The Board did not annually audit the Comptroller’s records. Key Recommendations The Comptroller should complete monthly …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… retirees were properly billed, collected and deposited.. Key Findings District officials did not provide sufficient … the calculations of certain retirees’ contributions. Key Recommendations Adequately segregate duties relating to … corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Benson - Disbursements (2019M-54)
… over check disbursements and bank account transfers. Key Findings The Supervisor did not review and sign 379 … transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature stamps. Supervisor … take corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54New Paltz Central School District – Payroll (2021M-45)
… officials accurately paid employees’ salaries and wages. Key Findings District officials generally paid employees’ … employees to pick up their payroll statements in person). Key Recommendations Segregate payroll duties or establish … take corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Yorkville – Budget Review (B3-13-7)
… 2013-14 general fund budget totals almost $1.9 million. Key Findings Based on the results of our review, except for certain matters, we … tentative budget complies with the tax levy limit. Key Recommendation Consider increasing the contingency …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Village of Windsor - Water Operations (2019M-210)
… water usage and reconciled water produced to water billed. Key Findings Village officials do not periodically read all … million gallons, is considered non-revenue (lost) water. Key Recommendations Develop procedures to measure unmetered … and periodically read customer meters. Continue to work on identifying leaks and upgrading the Village’s water system …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210