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Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … accounting records maintained for bail, the Court’s manual check register, and the computerized court case records. … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… the proper roles if they are unable to attach documents.) Obligation and Accounting Dates for Transactions Due to the … critical that every transaction be submitted with a valid obligation and accounting dates. See Chapter XIV, Section 2 – Obligation, Accounting and Budget Dates of this Guide for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewNewburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… J. VATTER, the Chief of the Newburgh Fire Department, charging him with fraudulently obtaining approximately … DiNapoli announced the indictment of MICHAEL J VATTER charging him with fraudulently obtaining approximately $95000 …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsVillage of East Hampton – Information Technology (2015M-187)
… policies to address user access, data backups, remote access or password security and management. Officials … procedures to address internal user access, data backups, remote access and password security and management. Establish …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187City of Yonkers – Budget Review (B18-6-6)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The Yonkers Public School District’s budget request is $604.8 million for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6New Rochelle City School District – Information Technology (2021M-142)
Determine whether New Rochelle City School District (District) officials established adequate controls over network and financial application user accounts to prevent unauthorized access, use and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-rochelle-2021-142.pdfMarcellus Central School District – Online Banking (2020M-66)
Determine whether District officials established controls to ensure online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/marcellus-2020-66.pdfSuffern Central School District - Financial Condition (2019M-145)
Determine whether the Board and District officials effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffern-2019-145.pdfMiddleburgh Central School District - Information Technology (2019M-115)
Determine whether the Board and District officials adequately safeguarded data from potential abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/middleburgh-2019-115.pdfAkron Central School District - Financial Management (2018M-195)
Determine whether the Board and District officials effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/akron.pdfVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mDiNapoli: Bedford-Stuyvesant is on the Rise
… has experienced strong population, business and job growth in recent years, according to a report released today by … Member Robert Cornegy . "The economic growth highlighted in this snapshot shows that our long-term vision for a … to10 years and I am encouraged by the progress evident in this report. There remains work to be done to address …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseHinsdale Central School District – Extra-Classroom Activities (2017M-244)
… of our audit was to determine whether extra-classroom cash receipts were properly collected, recorded and … same year totaled approximately $9.7 million. Key Findings Student treasurers were not adequately involved. Student treasurers’ records were not accurate. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… complete report - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were … Determine whether the Slate Hill Fire Districts District Board ensured that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Hancock Central School District - Non-Resident Student Tuition - 2021M-208
Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hancock-2021-208.pdfLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented cost-effective measures to control expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/livingston-manor.pdfSchool District Physical Education Compliance (2018-MS-3)
… , East Ramapo Central , Kenmore-Town of Tonawanda Union Free , Plattsburgh City , South Colonie Central , and South Huntington Union Free . Audit Objective To determine whether the 10 school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Town of Freetown - Records and Reports (2018M-213)
Determine whether the Supervisors maintained complete, accurate and up-to-date accounting records and reports to allow Board to properly manage Town’s finances.
https://www.osc.ny.gov/files/local-government/audits/pdf/freetown.pdfTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key … County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections … totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85New York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 … for the Empire Plan. This program includes the Empire Plan Medicare Rx drug plan (Medicare Rx Plan) for retired members and their dependents …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drug