Search
New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Purpose To determine whether officials of United HealthCare implemented the recommendation contained in our audit report, entitled … a follow-up to this audit (Report 2007-F-41). Background The New York State Health Insurance Program (Program) … To determine if the recommendations made in our initial and follow up audit …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementAsset Forfeiture Escrow Fund
… 2019-20 New York State budget amended Civil Practice Law and Rules (CPLR) Section 1349 and created a new General Municipal Law (GML) Section 6-v to require all moneys and proceeds from the sale of property realized as a …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPersonal Income Tax and Property Tax
… during the period January 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County … The purpose of our review was to assess the Chenango County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fFriendship Central School District – Fund Balance and Reserves (2022M-55)
… However, they were not used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should … to comply with the statutory limit. Return improperly restricted funds to general fund surplus fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Le Roy Central School District – Reserve Funds (2022M-110)
… complete report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly … them at reasonable levels. Key Findings Although the Board and District officials properly established reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… user permissions to the financial and student information applications. Key Findings District officials did not … user permissions to the financial and student information applications. In addition to sensitive information technology … user permissions to the financial and student information applications …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userNorwood-Norfolk Central School District – Financial Management (2022M-129)
… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … Key Recommendations Ensure goods and services are procured in compliance with competitive bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… officials established an adequate accounting system for extra-classroom activity (ECA) funds. Key Findings … officials did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure … collected, submitted and deposited, and disbursements are for valid purposes. The Board did not: Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… District (District) officials ensured students received services in accordance with their individualized education … Findings Officials did not always ensure students received services in accordance with their IEPs and did not ensure … challenges impacted their ability to provide required services. Of the 2,683 required sessions, therapists …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… (District) officials properly approved and monitored the Facilities Department’s overtime costs. Key Findings … for emergency, non-emergency and absenteeism during the 21-month audit period. Approximately $186,330 of overtime … to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeSaranac Central School District – Student State Aid (2023M-91)
… manner. Officials also claimed and received $57,650 in aid to which the District was not entitled. District officials did not: Establish adequate procedures to ensure State aid was properly claimed for all eligible … Establish procedures and provide oversight to ensure State aid claims for reimbursement are accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91East Aurora Union Free School District - Procurement (2023M-125)
… complete report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) … goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not … services in a competitive manner. Officials did not update the procurement policy or ensure that employees followed New …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … Determine whether the Brockport Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Chittenango Central School District – Information Technology (2023M-155)
… Audit Objective Determine whether the Chittenango Central School District (District) officials adequately managed … Determine whether the Chittenango Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Copiague Union Free School District - Information Technology (2023M-150)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … two user accounts assigned to employees that left the District more than 17 years ago. Ensure that employees … and financial software user accounts as soon as they are no longer needed and periodically review accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) … Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before they were deposited, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136