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Marcellus 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.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.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.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.pdfDiNapoli Announces Latest Fiscal Stress Scores
… DiNapoli’s Fiscal Stress Monitoring System has designated 40 municipalities across the state as fiscally stressed . … P DiNapolis Fiscal Stress Monitoring System has designated 40 municipalities across the state as fiscally stressed …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresFranklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfState Comptroller DiNapoli Releases Municipal Audits
… did not properly collect and disburse cash assets in his custody, nor did the board ensure the supervisor … properly performed these duties. The audit found $15,823 in missing funds. Auditors also determined that the former … however, all data had been erased prior to its return. In January 2024, the former supervisor was arrested for …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsFort Ann Central School District - Fund Balance Management (2018M-119)
… budgeted appropriations, exceeding the statutory limit by 11.25 percentage points. The budgets overestimated appropriations by more than $2.03 million or 6 percent from 2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… of this key control because a claims auditing official would be performing this function as one of his or … whether or not the appointment of a claims auditing official would be beneficial for your locality. Several … claims auditing responsibilities. When a claims auditing official is appointed, the governing board generally no …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorLivingston 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.pdfHancock 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.pdfExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds Operating …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… provide assurance that the terms and conditions of the lease agreements are in the School’s best interest. Develop …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationSachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… the correct purchase order. The credit memo will reverse the accounting of the original voucher. Depending on … 474-4868, or by email addressed to [email protected] . Guide to Financial Operations REV. 02/27/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12.pdfProcessing of Paper Tax Returns
… problems and ensure satisfactory contractor performance in the future. The audit covers the period January 1, 2012 … 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In compliance with State Finance Law regarding preferred …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returns2015 Annual Cash Basis Report on State Funds
… Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds