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Belleville-Henderson Central School District - Information Technology (2019M-128)
Determine if District officials ensured employees’ personal, private, and sensitive information was adequately protected from unauthorized access, use and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/belleville-henderson-2019-128.pdfOpinion 89-50
… CONSTITUTION, Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a drainage problem if it is determined that the … existence of a "special relationship", the town, subject to judicial approval, could agree to undertake the drainage …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 89-28
… of available general town funds to pay for the advance planning of capital improvements. If the planning is undertaken on behalf of an existing or proposed … see also General Municipal Law, §111). Section 119-o(2) sets forth certain items which may be included in an …
https://www.osc.ny.gov/legal-opinions/opinion-89-28White Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfStockbridge Valley Central School District - Information Technology (2019M-13)
Determine whether the Board and District officials established IT policies and procedures to adequately safeguard personal, private and sensitive information.
https://www.osc.ny.gov/files/local-government/audits/pdf/stockbridge-valley-13.pdfFairview Fire District – Procurement and Claims Audit (2025M-75)
… in a costeffective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. We attribute these findings to … not seek competition or document the competitive process for 11 other purchases totaling $178,347 out of 18 totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… advance, agencies must submit an AP Voucher charging the appropriate account code for the expenditure made. See … Advance Account of this Guide for further information. It is not appropriate to use the advance account codes … Chapter. Agencies can view their reimbursement activity by running the NY_AP_CASHADV_REPLENISHMENT query in the SFS. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfWayne Central School District – Transportation Department Operations (2021M-160)
Determine whether Wayne Central School District (District) officials have developed a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-160.pdfAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among … the office of claims auditor. Education Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… a historical recorded cost (also referred to as a purchase price) totaling approximately $133,000 and identified one or …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalEnforcement of Commission Orders and Other Agreements (Follow-Up)
… Objective To assess the extent of implementation of the four … of Public Service (Department), the Commission seeks to ensure affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water … To assess the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followMargaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49United HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New … September 30, 2014. Key Recommendations Recover from Dr. John Gomes $1,258,855 in overpayments funded by the State. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesDepew Union Free School District – Investment Program (2023M-77)
audit, depew, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/depew-union-free-school-district-2023-77.pdfUniondale Union Free School District – Information Technology (2023M-61)
audit, uniondale, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/uniondale-union-free-school-district-2023-61.pdfMechanicville City School District – IT Asset Management (S9-22-16)
school, mechanicville, IT
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/mechanicville-city-school-district-S9-22-16.pdfHomer Central School District - Criminal History Background Checks (2019M-76)
… complete report - pdf] Audit Objective Determine whether District officials effectively used District resources to ensure the safety of their students by … gone through proper criminal history background checks. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76