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Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… report was filed. Obtain adequate written agreements with the third-party providing accounting and reporting … online banking access. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Argyle – Water Billing and Collections (2023M-148)
… The Board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for water bills from … for enforcement action. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual contracts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… timely manner. Develop a process to identify and follow up with employees who have not completed the required IT security awareness training. BOCES officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… the contract terms are followed and not exceeded. Comply with statutory bidding requirements and the Village’s … procurement policy. Village officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District … services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. … As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Town of Seneca Falls – Cash Collections (2023M-57)
… Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively manage the Town’s cash collection function. Therefore, cash was not adequately or … Town Board (Board) did not adopt a written Town-wide cash collection policy. Key Recommendations Adopt a written cash …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Bolton Central School District - Fund Balance Management (2018M-249)
… reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Hoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cortland County - Claims Audit and Check Printing (2018M-247)
… auditor or the office of county comptroller, in accordance with law. Direct the County’s Information Technology (IT) … rights in the financial software. County officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Town of Tyre - Long-Term Planning (2019M-61)
… fund levels against the plan. Annually provide the Board with the required highway inventory list and agreement for … including the anticipated costs. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, transfers should … debt service expenditures. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Wainscott Common School District - Claims Auditing (2018M-240)
… to submit claims packets to the Board, together with the warrant. Perform a thorough audit of each claim … the claims for payment. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Middleburgh Central School District - Information Technology (2019M-115)
… them to perform their job functions. Provide employees with formal IT security awareness training and adopt a disaster recovery plan. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Glens Falls City School District - Financial Management (2019M-12)
… or to reduce District property taxes. Adopt annual budgets with realistic estimates for appropriations. Adopt a … in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… collected. Key Recommendations The City Clerk should work with the credit card vendor and the Internal Revenue Service … and recording cash receipts. City officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Hendrick Hudson Central School District - Financial Condition (2019M-24)
… of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. According …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Remsen Central School District - Claims Audit Process (2019M-86)
… report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … Determine whether the claims auditor audited and approved claims before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86