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Remsen Central School District - Claims Audit Process (2019M-86)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and … did not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had … in the system. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. … Determine whether water and …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of East Hampton - Budget Review (B19-7-10)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Periodically review tuition bills to ensure the billings have been calculated correctly. Adopt a written policy and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Moriah - Leave Accruals (2019M-168)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168DeRuyter Central School District - Information Technology (2019M-175)
… their use of social media on District computers. Provide IT security awareness training to employees. Restrict user permissions to the network and … and local user accounts. Sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Middleburgh Central School District - Information Technology (2019M-115)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… required. District officials agreed with our findings and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mEast Quogue Union Free School District - Claims Auditing (2019M-78)
… agreed with our recommendations and indicated that they have initiated corrective action. … Determine whether claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Pittsfield Fire District – Board Oversight (2016M-305)
… of our audit was to examine internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Caton – Supervisor’s Records and Reports (2014M-359)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Background The Town of Caton is located in Steuben County and has a population of approximately 2,200. The Town is … Key Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… general fund operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Warsaw – Justice Court Operations (2021M-214)
… records, the Justices cannot ensure that all pending bails have been appropriately resolved. Did not properly monitor …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214East Moriches Union Free School District – Budget Review (B7-13-3)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3City of North Tonawanda - Financial Condition (2020M-90)
… budgeting practices and poor financial management have left the City in a vulnerable financial position. Key …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Village of Arkport – Water Fund Financial Operations (2020M-45)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
Determine whether the Town Supervisor maintained uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… education students by approximately $71,000 and may have overpaid for three students in foster care and three …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73