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Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… the few control procedures that is often executed directly by the governing board. Having the board audit claims is a … a strong claims auditing function and, where allowable by law, have chosen to delegate their responsibility for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleLowville Academy and Central School District - Claims Audit Process (2019M-154)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings Because the … claims auditor is not directly involved in the purchasing function. Develop procedures to provide additional guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mCommunity Development Block Grant – Federal Funding and New York
… and Community Development Act of 1974 and administered by the United States Department of Housing and Urban … Law 11 façade improvements and to repair damage caused by Hurricane Ida and Hurricane Sandy. In both FY 2025 and FY …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… mitigates risks associated with the expenditure of public money. Although boards are not required to establish a … official should indicate his or her approval of claims by signing or initialing each individual voucher packet or an … See Records Retention Schedules published by the New York State Department of Education at …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… $1.8 million for the general, water and sewer funds. Key Findings Payroll duties are not adequately …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… is located in Schenectady County. The District is governed by the Board of Education which comprises seven elected … and were funded primarily with real property taxes and State aid. Key Finding District officials have established …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … that allow claims to be audited in a timely manner and ensure the claims are properly supported. Our examination …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … claims or formally appoint a claims auditor or a committee to fulfill the claims audit function. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… It currently monitors 17 programs that it directly funds through state contracts. Other programs are funded at … compliance with regulations by the SADS providers that it funds, either directly or through the county AAAs. Still, …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… for grade changes. Grade changes tested that were made by non-teachers, after the marking periods closed, lacked … prior years. Periodically review the grade changes made by the heightened permission users and determine the … controls due to a lack of an audit log function by certain grading systems. … Controlling Access to Student …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Getting the Most Out of Your Internal Audit Function
Getting the Most Out of Your Internal Audit Function
https://www.osc.ny.gov/files/local-government/publications/pdf/internalauditfunction.pdfOpinion 90-53
… opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village road commissioner) -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Town of Broome – Purchasing and Justice Court (2014M-255)
… a population of approximately 960. The Town is governed by an elected five-member Town Board. The Town does not have …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Seneca Falls – Cash Collections (2023M-57)
… performed or reviewed. The accounting functions performed by staff were not always properly segregated or reviewed. The …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Internal Controls Over Selected Financial Operations
… financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded. The … National Guard Bureau (NGB) allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of … card purchases, including no review of purchases made by individuals who no longer worked for DMNA and lack of …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsPortville Central School District - Cafeteria Collections (2018M-244)
… collections totaling $7,200 were not properly recorded by cafeteria staff. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Salamanca City School District – Financial Management and Payroll (2017M-138)
… officials have not effectively managed four reserve funds with balances totaling approximately $4.1 million. The … amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Opinion 98-8
… the Office of General Services is required to maintain a list of available preferred source commodities and services …
https://www.osc.ny.gov/legal-opinions/opinion-98-8City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… a population of approximately 27,200. The City is governed by an elected seven-member City Council. General fund … and thorough audit of all claims prior to payment by establishing a claims auditing policy. Adopt a payroll …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… totaling $549,000 and did not seek competition as required by the procurement policy for five professional service … benefits over six years that were not clearly stated by his employment contract. Key Recommendations Require the …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college