Search
Village of Arkport - Information Technology (2019M-203)
… technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Hounsfield - Claims Auditing (2019M-215)
… and approved prior to payment. Key Findings The Board did not audit claims before approving payments. Of 166 claim … paid $124,000 in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board … and seven claims for $4,100 were paid twice. The Board did not ensure that procurements of commodities, goods and …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Tri-Valley Central School District - Financial Management (2020M-17)
… the surplus fund balance in the general fund in accordance with the law. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated that they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… failed to adopt a structurally balanced budget and did not follow its fund balance policy when it appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… that companies’ actual capital investments are consistent with those specified on the applications and used in the … the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture the sales … exceeded the amounts authorized. IDA officials disagreed with how we presented the findings in the report. Appendix C …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… and that money was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as … The Board President (President) and two Board members did not publicly disclose, in writing, their deemed interests in … totaling $91,106 with the Company. Company officials did not ensure collections totaling $40,084 from fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mAlexander Central School District – Financial Management (2020M-64)
… as a financing source for a capital project, they did not do so in accordance with applicable statutes. … of fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Village of Hilton - Financial Management (2020M-31)
… percent of subsequent years’ budget appropriations. Did not adopt a multiyear financial and capital plan or a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s … Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Pleasantville Union Free School District – Claims Auditing (2022M-136)
… audited before payment. Key Findings The Board did not ensure the claims auditor was properly trained or had … claims audit responsibilities.As a result, claims were not always adequately supported or properly audited before … were supported by Board minutes or contracts Exceeded available appropriations. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Elmira Heights – Claims Auditing (2024M-44)
… New York State Village Law Section 5-524 requires, with limited exceptions, a village board to audit all claims … claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… Inc., claimed nearly $1 million in expenses that did not qualify for reimbursement from taxpayers, including … Department for recovery of this money.” Gingerbread is a not-for-profit organization that provides center-based … auditors found $942,998 in reported costs that did not meet the state’s requirements for reimbursement. The …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesOpinion 2012-1
… use by the town highway department. That interest would not be prohibited. The board member, however, would be … and duties of a board of assessment review, however, do not involve the negotiation, preparation, authorization or … member's interests in the highway purchase contracts are not prohibited. Disclosure of those interests in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Oversight of Campus Foundations
… to contract with foundations, which are private, not-for-profit corporations, to support fundraising efforts, … management, or other activities and functions that are not specifically vested with the campus. Generally, … receive and manage donations and make these resources available to the campus to support approved programs and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… determined that, with the inception of HARP, DOH did not take appropriate steps to ensure that HARP-related drugs … of the rebate process. Rebates for HARP drugs were not invoiced and collected from manufacturers until after … the total rebate amounts from previous quarters, DOH did not sufficiently investigate the anomaly to identify or rule …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesState Agencies Bulletin No. 421
… Amount) to be used for any amount of Location Pay that is not $1,200. This earnings code will allow agencies to enter … Pay Page for all earnings of LOC (Location Pay) that is not $1,200 for all employees who are active, on Leave with … effective date of the new Earnings Code, the system will not put a new end date on the LOC earnings as an earn end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payState Agencies Bulletin No. 2118
… Rate field on Job Data for affected records which do not have an existing row on the Job Data page with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024DiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… by the plan and therefore, fee-for-service claims should not have been paid. A data entry error in eMedNY allowed … the Centers for Medicare & Medicaid Services that DOH did not recover from providers; $260,330 in overpayments for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… the school board and district officials did not comply with district policy or provide justification for why it … for each administrative position, the board did not comply with this policy when appointing the assistant superintendent … Brentwood school officials. These include: Adopt budgets with realistic expenditure estimates; Use surplus funds as a …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtXII.7.B Voucher Denials – XII. Expenditures
… 02 Incorrect Fund Code 03 Incorrect Vendor Address 04 Does not comply with the requirements in the GFO 05 Voucher will … limit 08 Inappropriate use of lapsing funds 09 Not in compliance with OAG charity registration requirements … Unit review to ensure appropriateness 11 Payment is not due/expenditure not incurred 12 No Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denials