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Garden City Union Free School District – IT Asset Management (2023M-161)
Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garden-city-union-free-school-district-2023-161.pdfTown of Lincoln - Town Clerk (2023M-31)
Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lincoln-town-2023-31.pdfVillage of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/hunter-village-2023-164.pdfImpact of the Inflation Reduction Act on New York
The Inflation Reduction Act of 2022 contained significant provisions related to taxes, health care, energy and the environment.
https://www.osc.ny.gov/files/reports/pdf/impact-of-the-inflation-reduction-act-on-new-york.pdfMedicaid Program: Managed Care Payments to Unenrolled Providers (2021-S-6) 180-Day Response
To determine whether Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s6-response.pdfNorth Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/north-babylon-union-free-school-district-2023-156.pdfMedicaid Program: Managed Care Payments to Unenrolled Providers (2021-S-6)
To determine whether Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s6.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-136.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-130.pdfRye City School District – Payroll (2024M-2)
Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rye-city-school-district-2024-2.pdfGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/gilboa-conesville-central-school-district-2022-175.pdfScarsdale Union Free School District – Overtime (2022M-105)
Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was properly approved, accurate and monitored.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/scarsdale-union-free-school-district-2022-105.pdfMount Morris Central School District – Online Banking (2022M-99)
Determine whether the Mount Morris Central School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-morris-central-school-district-2022-99.pdfJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
Determine whether Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when procuring goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-lewis-hamilton-herkimer-oneida-board-of-cooperative-educational-services-2022-128.pdfWorcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/worcester-2022-75.pdfCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cobleskill-richmondville-2022-47.pdfCity of Lackawanna – Garbage Collection Fees (2021M-206)
Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lackawanna-2021-206.pdfOntario County Four Seasons Development Corporation – Procurement (2021M-197)
Determine whether Ontario County Four Seasons Development Corporation (Corporation) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ontario-county-four-seasons-development-corporation-2021-197.pdfVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sherman-2019-39.pdfCopiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-98.pdf