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The Academy for New York State's Local Officials
… The Academy for New York States Local Officials provides the most relevant training on budgeting audits ethics and fraud protection …
https://www.osc.ny.gov/local-government/academyXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… update it every 180 days. The list is available on the OGS website at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Perry Central School District – Financial Management (2017M-118)
… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Town of Dayton – Financial Condition (2013M-90)
Town of Dayton Financial Condition 2013M90
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Jamesville-Dewitt Central School District – Procurement (2016M-264)
… is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools with … action, if necessary, to recover those funds. Comply with New York State General Municipal Law and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Town of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and … 2012 are approximately $1.4 million. Key Findings The Town does not have complete, accurate, and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Saratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, … written policies and procedures governing cafeteria cash receipts. The Treasurer does not routinely receive and … and verification of the accuracy of cafeteria cash receipts and bank deposits. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period January 1, … process, when procuring professional services. Ensure that all District officials who are involved in the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Ogdensburg City School District – Payroll (2016M-250)
Ogdensburg City School District Payroll 2016M250
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Town of Marbletown – Financial and Capital Planning (2017M-234)
… financial resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that … did not prepare adequate monthly reports detailing all funds received and disbursed. Key Recommendations Approve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialVillage of Nissequogue – Information Technology (2015M-31)
… as the administrator of the financial software who does not perform or monitor the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Eastchester Union Free School District – Financial Management (2016M-59)
… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Orange County – Motor Vehicle Oversight (2015M-314)
… has a population of approximately 374,500 and occupies an area of 812 square miles. It is governed by an elected … that all vehicles are included on the County’s inventory listing and conduct a physical inventory of motor vehicles. Adopt a comprehensive policy to provide guidance on the disposal of motor vehicles. …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Town of Greece – Information Technology (2017M-145)
… 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is governed by an elected five-member Town Board. Budgeted … a comprehensive disaster recovery plan and ensure the plan is distributed to all essential personnel. Maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for … Town of Cheektowaga Credit Card Purchases 2017M18 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a … but does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… Many Medicaid recipients are also enrolled in Medicare Part C, commonly referred to as Medicare Managed Care or … coinsurance). Our initial audit report, issued on December 11, 2018, examined whether the Department overpaid health … Inspector General had yet to take action on approximately $11 million of the identified claims. Of the initial report’s …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-follow