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New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Department of Health (DOH) inventory control regulations for medications and potentially hazardous medical supplies. …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andWoodbourne Fire District – Board Oversight (2023M-98)
… maintained basic accounting records and reports or provided regular financial reports to the Board. Perform a … of all claims prior to payment. Adopt realistic budgets or maintain reasonable levels of fund balance.The District’s … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… did not provide proper oversight of disbursements or ensure the required AUDs were filed with the Office of the … did not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a … Town checks properly signed. Compare checks to abstracts or certified payrolls and review and approve all transfers. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Stamford Central School District – Fund Balance Management (2022M-199)
… fiscal years by approximately $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage points). Four of the District’s 11 reserves were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Copiague Fire District– Mechanic Shop Operations (2021M-93)
… did not adequately monitor the Shop’s financial condition or safeguard District assets, resulting in a 36-month … auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one … $3,208, we could not determine what vehicles were repaired or whether the cost of the parts were recovered from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Rockville Centre Union Free School District – Information Technology (2023M-140)
… Audit Objective Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP). …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mWest Genesee Central School District - Capital Assets (2023M-128)
… As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure the … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… disbursements were made without knowing what was purchased or whether the disbursements were for appropriate School … tested totaling $43,439 lacked both an itemized invoice or receipt and a documented School purpose. In addition, the … the ability to make purchases, prepare checks and modify or delete data in the financial software and the CEO signs …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… are at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information … software policies, establish an IT contingency plan, or provide IT security awareness training. 18 percent of the … School’s IT assets to risk for unauthorized access, misuse or loss. Key Recommendations Properly manage network and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… main office to ensure all collections were accounted for or deposited in a timely manner . As a result, 113 … State aid checks totaling $41,167 were not accounted for or deposited. As a result, the School did not have access to … accurately report revenue, and the risk of loss, diversion or theft of School funds was increased. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Painted Post – Board Oversight (2017M-92)
… had different ways of recording employees’ time worked or leave usage. Trustees did not review the monthly … for the three operating funds. The Board did not perform or provide for annual audits of the Clerk-Treasurer’s records … Treasurer’s annual financial report and supporting records or engage the services of a public accountant to conduct the …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… conditions under which the reserve’s assets will be used or replenished. We found no significant exceptions with the … that identifies its intentions for each reserve, optimal or targeted funding levels and the conditions under which reserve funds will be used or replenished. Review existing reserves, determine the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… policies and procedures over payroll, personnel functions or leave accruals, formally designated who should perform certain functions or separated incompatible functions. Employees do not use leave request forms or time sheets that include hours worked. Five employees were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Problem Gambling Treatment Program (Follow-Up)
… OASAS had not conducted a comprehensive needs assessment or social impact study to identify the number or location of individuals in need of such services. As such, … of treatment programs available for problem gamblers or whether OASAS’ limited resources were applied where they …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followComptroller DiNapoli Releases Municipal Audits
… paid to town employees were either not properly documented or not approved, and auditors found questionable payments to … recorder in 2013 with no board approval of her salary or record of hours worked. Village of Greenwich – Justice … maintain timely and accurate cash records, or submit monthly reports to the state Justice Court Fund on …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags … combined purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Village of Albion – Water and Sewer Rents (2013M-108)
… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … largest customers (the correctional facility and other municipalities) were accurate. The water clerk did not …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the … employees at a time other than at separation from service. In the absence of specific authorization for such payments, …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68What Tier Are You In?
… you are an ERS Member... You are in: If you joined: Tier 1 before July 1, 1973 Tier 2 July 1, 1973 through July 26, 1976 Tier 3 July 27, 1976 …
https://www.osc.ny.gov/retirement/members/what-tier-are-youFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… complete report - pdf ] Audit Objective Determine whether the Frewsburg Central School District’s (District) … not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of … policies and procedures for scholarship funds allowed the former Central Treasurer (Treasurer) to use funds donated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and