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Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… report - pdf] Audit Objective Determine whether the Malone Central School District (District) used District … they will take corrective action. … Determine whether the Malone Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … District officials did not maintain documentation to support attendance for training and we were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
… Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with … Adopt a procurement policy that included professional services. As a result, officials did not seek competition for …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143New NY Broadband Program (Follow-Up)
… recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19 ). About the Program … where no broadband service is available. As of July 2024, New York’s ConnectALL grantees were awarded more than …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followSelected Management and Operations Practices (Follow-Up)
… included in our initial audit report, Selected Management and Operations Practices ( 2020-S-38 ). About the Program … and Development Authority, NYPA, and the Department of Environmental Conservation. Charge NY 2.0, a successor to … whether NYPA’s EVolve NY program met its initial project goals by the end of 2019. The audit found that NYPA did not …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsCoeymans Hollow Fire District – Board Oversight (2021M-211)
… (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and … Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had to provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Valley Central School District – Information Technology (2020M-154)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key … did not ensure IT systems were adequately secured and protected. District officials did not monitor compliance with … technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… [ read complete report - pdf ] Audit Objective Determine whether Honeoye Falls Lima …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Town of Friendship – Justice Court Operations (2021M-15)
… records, as required. As a result, the Board’s ability to effectively monitor financial operations of the Court was … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Broadalbin-Perth Central School District – Online Banking (2020M-144)
… [ read complete report - pdf ] Audit Objective Determine whether the Broadalbin-Perth …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Northern Adirondack Central School District – Financial Condition (2020M-51)
… [ read complete report - pdf ] Audit Objective Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51City of North Tonawanda - Financial Condition (2020M-90)
… report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were … balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced budgets, …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90New York State Health Insurance Program - Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (2020-S-34) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s34-response.pdfSUNY Bulletin No. SU-187
… Purpose To explain OSC and agency procedures related to the Factor Change. Affected Employees SUNY employees in salary Grade 890 … Concurrent Hire, Reinstatement from Leave without Pay) prior to the change, the agency must submit a row, if none …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-187-factor-change-fiscal-year-2012-13-suny-cal-and-cyfSUNY Bulletin No. SU-241
… Purpose To explain OSC and agency procedures related to the Factor Change. Affected Employees SUNY employees in salary Grade 980 … Concurrent Hire, Reinstatement from Leave without Pay) prior to the change, the agency must submit a row, if none …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-241-factor-change-fiscal-year-2016-17-suny-cal-and-cyfSUNY Bulletin No. SU-56
… Purpose To notify agencies of the procedure for processing summer session payments. Affected Employees SUNY employees working summer session Effective Date Beginning of summer session as determined by campus Employee Status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-proceduresTiconderoga Central School District – Financial Condition (2013M-154)
… in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a … We found that the Board adopted budgets that limited costs and tax increases. The Board balanced its budgets with appropriations of unexpended surplus funds and reserves. As a result, by the end of the 2011-12 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Alexandria Central School District – Financial Condition Management (2020M-109)
… report - pdf ] Audit Objective Determine whether the Board and officials adopted reasonable budgets and adequately managed the … a long-term financial plan or a comprehensive reserve fund policy. Officials did not implement the recommendations in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of Decatur … general ledger had several accounts misclassified. The annual financial reports (known as AUDs) and tax cap forms …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87