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Remsen Central School District - Claims Audit Process (2019M-86)
… claims totaling $11,442. Key Recommendations Ensure all claims against the District, other than those allowed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Town of East Hampton - Budget Review (B19-7-10)
… 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… and segregate incompatible financial duties to ensure all transactions are legitimate and accurate. Establish and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Caton – Supervisor’s Records and Reports (2014M-359)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2011 through July 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… remains in compliance with the statutory limit. Review all reserve balances and transfer overfunded amounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321White Plains City School District – Procurement of Professional Services (2014M-240)
… to support why contract providers were chosen for all professional service contracts. The District did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… a result, District officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyVillage of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… Approve an initial detailed Project budget and ensure all actions are documented in the Board meeting minutes. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… the Lisbon Central School District (District) claimed all Medicaid reimbursements to which it was entitled. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Village of Shortsville – Board Oversight (2015M-5)
… Develop comprehensive long-term financial plans for all Village funds. … Village of Shortsville Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Fishers Island Union Free School District – Website Transparency (2023M-28)
… submission request for records. Key Recommendations Post all required and recommended information on the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… made to vouchers that used an interagency vendor id (beginning with ‘042’). See Section 1.A – Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Overview – XI. Procurement and Contract Management
… that, pursuant to the Procurement Stewardship Act, all purchases of technology are defined as a procurement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… and procedures for the claims audit process. Ensure all claims are audited and approved prior to payment. HCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsEast Moriches Union Free School District – Budget Review (B7-13-3)
… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Perry – Water Accountability (2014M-31)
… of unbilled water in a timely manner. Ensure that all water services are metered and that meter readings are …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… for monitoring out-of-district tuition billing. Ensure all supporting documentation is provided to the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140