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Opinion 90-24
… board may not, pursuant to Local Finance Law, §56.00, delegate to the chief fiscal officer of the municipality the … §56.00(a) authorizes a finance board of a municipality to delegate the authority to hire bond attorneys to the chief … to authorize contracts, by resolution, when authorized to do so by statute (1987 Opns St Comp 87-43, p 66). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Central Islip Union Free School District - Claims Audit Process (2018M-170)
… were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… that were not supported. Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or … approved prior to employees working overtime and monitor lunch breaks. Develop and implement written procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli announced. "Ms. Hart … in the third degree, class D felonies, and released on her own recognizance. She is due back in court on June 19, … allegedly misappropriated more than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… to April 30, 2013. Background The Ethelbert B. Crawford Public Library District is located within the Monticello … by Law. Four disbursements totaling $89,000 were for a public works contract that was not competitively bid as … out of the Library’s general checking account. Ensure that public works contracts are competitively bid when required by …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222State Contract and Payment Actions in June
… million to the New York State Nurses Association for peer assistance. Office of General Services $1.4 million with The … Services $8 million with Annese and Associates, Inc. for remote field support services. Division of State Police $5.3 … Department of Civil Service $18 million to Beacon Health Options, Inc. for the New York State Health Insurance Program …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
Determine whether Hunter-Tannersville Central School District (District) officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hunter-tannersville-central-school-district-2022-125.pdfBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beaver-river-2021-123.pdfLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid eligible services were properly filed to receive Medicaid reimbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-union-free-school-dsitrict-2022-81.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System (NYBEAS). Typically, organizations that participate in NYSHIP (e.g., State agency, local government, and school … Administrators (HBA) that process eligibility transactions in NYBEAS. Civil Service sends CVS Health daily files of …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleNorthern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/northern-adirondack-2020-51.pdfRed Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/red-creek-2020-75.pdfSouthern Cayuga Central School District – Financial Condition (2020M-77)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/southern-cayuga-2020-77.pdfWaterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/waterloo-2019-137.pdfGenesee Valley Central School District - Financial Management (2019M-231)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-valley-2019-231.pdfBemus Point Central School District - Financial Management (2019M-216)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/bemus-point-2019-216.pdfBrasher Falls Central School District – Financial Condition (2019M-158)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/brasher-falls-2019-158.pdfAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/altmar-parish-williamstown.pdfHampton Bays Union Free School District - Claims Processing (2018M-68)
… purposes and properly audited and approved prior to payment. Key Findings The claims auditor approved claims … Develop procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68