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OSC's Online Government Accounting Schools
… Find Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts that … Key Recommendations Maintain documentation for the restricted donations to ensure that they are used …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Street and Sidewalk Cleanliness (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to … To assess the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followTown of Chemung – Conflict of Interest (2022M-176)
… York State General Municipal Law Article 18, each invoice for repair work provided by the auto service corporations …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Buffalo Academy of Science Charter School - Procurement (2019M-250)
… purchases, as required by the policy and as recommended in the procurement procedures. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Copiague Fire District – Procurement (2020M-114)
… conflicts of interest existed. No competition was sought for professional services. Officials paid the 12 providers … The District has been contracting with the company for about 10 years. Key Recommendations Provide guidance for procuring professional services through a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Plattsburgh City School District - Procurement (2019M-198)
… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198New Hartford Central School District – Payroll (2021M-149)
… report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured … Determine whether New Hartford Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level … Medicaid programs to reject these claims on the basis of the drug’s termination date (defined as either the expiration date of the final batch produced or the date the drug was recalled …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. Sufficient compensating controls were not … duties. The Clerk-Treasurer collected, deposited and recorded cash receipts and prepared and signed checks …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76County of Rockland – Budget Review (B20-6-13)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13About the Record of Activities – Reporting Elected and Appointed Officials
… judges are on call every third weekend. Can they claim all of that time because they cannot do other things? What do I … office, and I still haven’t received the official’s record of activities. What if an official takes a two-week vacation … during the time period he or she is keeping a record of work-related activities? What happens if someone is …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70West Islip Union Free School District – Financial Management (2022M-40)
… Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves. Key Findings The Board appropriated fund … Determine whether the West Islip Union Free School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Weedsport Central School District – Payroll (2021M-179)
… to separate individuals or provide adequate oversight of the work of employees who perform these functions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Medina Central School District - Tax Collection (2019M-151)
… deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector … reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900. Key … of the taxes receivable account and collection activities in a timely manner in order to identify errors and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151