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Moriah Central School District - Medicaid Reimbursements (2019M-64)
… procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service providers did not document 1,769.5 scheduled …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Town of Friendship – Justice Court Operations (2021M-15)
… Court was diminished. Key Recommendations Ensure deposits are made within 72 hours of collection, and monthly reports and disbursements are made timely. Prepare monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Sackets Harbor Central School District - Information Technology (2019M-208)
… whether the District’s network was adequately secure to protect the student management system (SMS) against … user accounts and adequately restrict user permissions to the network and user computers based on job duties. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Pulaski Academy and Central School District - Separation Payments (2020M-20)
… contracts. Key Findings District officials need to improve the separation payment procedures. We found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… information technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were … records, District officials were unable to locate the remaining 66 IT assets (14 percent). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… administering the Workers’ Compensation Program (Program) for the three State Fiscal Years ended March 31, 2020. About … The Board’s mission is to protect the rights of employees and employers by ensuring the proper delivery of benefits and … the expenses it incurred in administering the Program for the three State Fiscal Years ended March 31, 2020. On …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedVillage of Bellport – Claims Processing (2014M-126)
… abstracts and Board minutes do not demonstrate that claims are audited by the Board. Claims were paid for services … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. … Village …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Conduct an annual audit of the Town Supervisor’s records, or engage an independent accountant to conduct the audit. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67State Agencies Bulletin No. 1846
… Purpose The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), and NYSTRS (7X). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkWyandanch Union Free School District – Budget Review (B20-7-7)
The purpose of our budget review was to provide an independent evaluation of the adopted 202021 budget
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Berkshire Fire District - District Operations (2020M-40)
… asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, transfers should be made to unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel inventory for the … processing payrolls, creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … an elected seven-member Board of Education. Appropriations for the 2016-17 fiscal year total approximately $47 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Village of Argyle – Water Billing and Collections (2023M-148)
… customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 … Periodically review outstanding unpaid water accounts for enforcement action. Village officials generally agreed …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148State Agencies Bulletin No. 2226
… of this bulletin is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2024. Affected Employees: Employees who are Tier 5 members of … Dates: Effective beginning Institution paychecks dated April 4, 2024, and Administration paychecks dated April 10, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireVillage of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials … The Board did not establish, document and approve pay rates for all employees, and some employees did not receive …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town … and fuel usage. As a result, Town officials did not know if Town vehicles and fuel were only used for Town … procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25