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Cazenovia Central School District - Information Technology (2019M-46)
Determine whether District officials ensured that the PPSI on District servers and in the financial system was adequately protected.
https://www.osc.ny.gov/files/local-government/audits/pdf/cazenovia-2019-46.pdfVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… The purpose of our audit was to examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-2024-36.pdfCity of Oswego – Community Development (2015M-108)
… to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. … Background The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City is … loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
Determine whether Potsdam Central School District (District) officials established adequate controls over network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/potsdam-central-school-district-2022-104.pdfCanaseraga Central School District - Financial Management (2019M-104)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/canaseraga-2019-104.pdfBolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/bolivar-richburg-17.pdfPortville Central School District - Financial Management (2018M-245)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/portville-2018m245.pdfRandolph Central School District - Financial Management (2019M-232)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/randolph-2019-232.pdfMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… on behalf of dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the period … Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals and their families. Hospice programs provide palliative care, including nursing, physician, and counseling services; …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredElmira Heights Central School District – Financial Condition (2014M-76)
… February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, … Elmira Heights Central School District Financial Condition 2014M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76V.3.E Programs – V. Chart of Accounts (COA) Governance
… listing of common statewide concepts, can be found in the COA Handbook on the SFS Program website. There are two … Bill Copy To add or modify a Program value, complete the COA Change Request Form which can be found on SFS Coach and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsLynbrook Union Free School District – Special Programs (2016M-45)
… August 31, 2015. Background The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau … Lynbrook Union Free School District Special Programs 2016M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Payments 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 … which was issued on August 13, 2013, determined that, for the period January 1, 2008 through December 13, 2011, … included in our initial audit report Payments for Fraudulent and Improper Claims Submitted by Davis …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followMount Morris Central School District – Claims Auditor (2022M-131)
… Determine whether the Mount Morris Central School District District claims auditor performed a proper …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Chenango Forks Central School District – Financial Condition (2014M-98)
… February 26, 2014. Background The Chenango Forks Central School District is located in the Towns of Barker, Chenango, … Chenango Forks Central School District Financial Condition 2014M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98East Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… December 31, 2012. Background The Bolivar-Richburg Central School District (District) is located in the Towns of Alma, … BolivarRichburg Central School District Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedPavilion Central School District – Claims Audit (2024M-108)
… Determine whether the Pavilion Central School District District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28