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Kingston Housing Authority – Board Oversight (2020M-103)
… result: Budgets were not entered into the financial system and financial transactions were not properly captured. … Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… the program following a joint investigation. Jason Cecile, Tina DeCarlo and Nichole Murray were charged with Defrauding …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… and travel expenditures. Key Findings The College could have saved $18,135 on 76 lodging claims by using the United … (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an employee uses their …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresRochester City School District – Budget Review (B20-2-5)
… of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted budgets [1] which noted several … due to the economic fallout resulting from the COVID-19 pandemic. Revenue projections to be substantially … If actual charter school enrollment figures trend close to projections, District officials will have to make …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5IX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency maintains the responsibility for requesting federal … for program spending. In those instances, the state agency must ensure that temporary loan authority has been … are not available to fund other state payments. Once an agency requests reimbursement, the agency should enter a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. Klohck, August 2006 (updated April 2013) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on source … set up Funds Distribution to determine what charges will go through the Federal Billing Process Do not interface LATS information into SFS Once a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the … agreements that were active during our audit period did not have a recapture clause to recover benefits from the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… PPSI. In addition to sensitive information technology (IT) control weaknesses communicated confidentially to … containing PPSI on 32 of the 61 County-owned Department IT devices we examined, in violation of County policies. … inventoried PPSI in their possession. County officials and IT staff did not establish formal written procedures to help …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… the District had additional entry points for attackers to access and view personal, private and sensitive information on the network and did not have sufficient documented guidance or plans to follow to resume essential operations if an unexpected IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… did not claim any Medicaid reimbursements to which it was entitled, because District officials believed it was not cost-effective to file Medicaid claims. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Town of Chemung – Conflict of Interest (2022M-176)
… Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were deemed to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Arlington Central School District – Network User Accounts (2021M-110)
… user accounts we examined. The 150 accounts include 116 generic accounts, 27 employee accounts, five contractor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110City of Middletown - Information Technology (2018M-235)
… adequate IT policies or procedures. 70 user accounts have not been used in the last six months, 19 of these … accounts were never used and one account was last used to logon to the network more than nine years ago. Financial …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Comptroller Thomas P. DiNapoli uncovered a second theft of $150,000 in town funds, following an earlier admission by Knapp of stealing $390,000 while in office. “This individual betrayed the trust of the taxpayers of the town of Beekman,” DiNapoli said. “But …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialVI.2.C Budget Journal Transactions – VI. Budgets
… within the various KK ledgers. There are three types of budget journals and each has its own unique purpose. … information, see Section 3.A – Budget Transfers Overview of this Chapter. OSC BSAO Budgets and Spending to maintain … information, see Section 3.A – Budget Transfers Overview of this Chapter. OSC BSAO Budgets and Spending to maintain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The … Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Wynantskill Union Free School District – Purchasing (2022M-85)
… (District) sought competition when purchasing goods and services that fell below the statutory bidding … support competition was sought when purchasing goods and services that fell below the statutory bidding … in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85