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Oversight of Student Immunization in Schools
… Purpose To determine if the Department of Health (DOH) and State Education Department (SED) are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed the … is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementLake Placid Central School District – Investment Program (2023M-94)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for … cash flow forecasts. Consider other legally authorized investment options when investing available funds. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Uniondale Union Free School District – Information Technology (2023M-61)
… Audit Objective Determine whether Uniondale Union Free School District (District) officials adequately managed nonstudent … Supervisor did not: Establish written procedures for granting, changing and disabling nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Compensation Program Statement of Assessable Expenses for the three fiscal years ended March 31, 2011. Background … are compensated under programs covering both occupational and non-occupational disability and sickness. Coverage for … 31, 2011, in accordance with the modified cash basis of accounting. Key Recommendations None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchNewfield Central School District - Information Technology (2019M-181)
… Key Findings District officials did not develop procedures for managing, limiting and monitoring user accounts and … records and provided IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… included in our initial audit report, Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy … our audit and investigative work with the Nassau County District Attorney and the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. … property owner did not meet the eligibility requirements to receive agricultural building exemptions. As a result, the … before granting exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200DiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… conducted by DiNapoli's office of 161 local government and seven public authority water systems from January 2012 … are straining municipal finances and increasing costs for taxpayers. If these problems aren't addressed, the issues … deficits, improve infrastructure or replace aging equipment, or spend down significant surpluses. The …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… An employee for the New York State Office for People with Developmental … was arrested today on multiple charges of identity theft and grand larceny for using agency-issued gas cards to … use, State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez announced today. "George …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealLake Placid Central School District – Transportation State Aid (2023M-95)
… and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by … 2012 to 2017 and resigned from her position. The Board does not review all individual claims. The Board has not …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… and retired State, participating local government and school district employees and their dependents. The Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryEfficiency of Warehouse Space (Follow-Up)
… Space (Report 2019-S-1 ). About the Program The Spending and Government Efficiency (SAGE) Commission was formed to … the associated costs because there was no central source for this information. Our initial report, covering the period … and storage of millions of pieces of personal protective equipment (PPE) as well as entering into additional warehouse …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followTown of Laurens - Budget Review (B4-14-21)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background The Town … of $370,880, appropriated fund balance of $116,905 and real property tax revenues of $823,625. Key Findings We …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Hebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Hebrew Institute for the Deaf and Exceptional Children (Hebrew Institute) on its … the ages of three and five years. During the 2013-14 school year, Hebrew Institute served about 171 students. The …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualUnion 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.pdfVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… item) and payables (voucher). DIFFERENT SCENARIOS WITH Online AND Future Phase AGENCIES PERFORMING INTERAGENCY BILLING Scenario 1: Online Agency Bills an Online Agency The Billing Agency creates a bill for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were … our comments on issues raised in the Village’s response letter. … Determine whether the Village of South Floral Parks …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5