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Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for all eligible … for 517.5 eligible services totaling $21,211 and service providers did not document 1,769.5 scheduled services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… condition and budgeting practices for the period June 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Westfield – Water and Sewer Operations (2014M-209)
… unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt an … all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water and sewer bills. … Village …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Otego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Northern Adirondack Central School District – Financial Condition (2020M-51)
… - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s financial condition. Key Findings Expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Marcellus Central School District – Online Banking (2020M-66)
… District officials established controls to ensure online banking transactions were appropriate and secure. Key … none of the employees involved in online banking received Internet security awareness training. Key Recommendations … and that employees involved in online banking receive Internet security awareness training. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66City of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90State Agencies Bulletin No. 1846
… (7U), and NYSTRS (7X). Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2020, which provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkMargaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Berkshire Fire District - District Operations (2020M-40)
… controls to safeguard fixed assets. Determine whether the Treasurer filed the annual update documents (AUDs). Key … when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive … on an issue that was raised in the District’s response letter. … Determine whether District officials used a …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… and supported prior to payment and that those goods and ser …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … are approximately $2.3 million. Key Findings The Board did not adopt realistic and structurally balanced budgets. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Adams – Justice Court Operations (2020M-163)
… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … and promptly investigate and resolve any differences. Contact the Justice Court Fund for guidance on reporting the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Sayville Public Library – Treasurer (2016M-334)
… indicative of those of a public officer, did not take an oath of office, which is a requirement for holding public … the requirements of a Library officer, including filing an oath of office as n … Sayville Public Library Treasurer …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Willing – Justice Court Operations (2014M-377)
… purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through … and the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … Municipal Law more than five years ago. The Board, as a whole, did not audit claims. Town officials did not always …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… funds directly from the Library’s checking account. Not all cash disbursements were properly included in the … records. Key Recommendations Perform a thorough audit of all Library claims before approving payment. Establish …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the District‘s increased …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112State Comptroller Thomas P. DiNapoli Releases School District Audit
… could lose important data and suffer serious interruption in operations. District officials should have disabled 17 of … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit