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Buffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Village of Millbrook - Financial Operations and Procurement (2018M-135)
… goods and services in accordance with the procurement policy and applicable statutes. Key Findings Village … are not used for Village purposes. Amend the purchasing policy to require Village officials to obtain professional … and officials procured goodsservices as per the policy and statutes …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of Chemung – Conflict of Interest (2022M-176)
… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … to the Town, totaling $5,931, during our audit period. In accordance with New York State General Municipal Law … the Board members were deemed to have an interest in each of the contracts. As no statutory exceptions applied …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Gilbertsville-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-139County of Rockland – Budget Review (B20-6-13)
… expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Salem 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)
… policies. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250New Hartford Central School District – Payroll (2021M-149)
… officials ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … officials ensured the District accurately paid employees salary and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Copiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… made improper payments for drugs dispensed after their drug termination date. The audit covers the period July 1, … 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 for health and safety reasons). Pursuant to …
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)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer collected, deposited and …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Street and Sidewalk Cleanliness (Follow-Up)
… clean,” “not acceptably clean,” or “filthy” are based on inspectors’ drive-by inspections for a sample of … metrics for all NYC agencies. Our initial report, issued on September 16, 2020, examined whether DSNY was effectively … and effectively address persistent cleanliness problems on NYC streets and sidewalks. Our audit also identified …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followAbout the Record of Activities – Reporting Elected and Appointed Officials
… to submit an ROA? It’s been more than 180 days since the official took 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 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesWest Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …
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)
… with supporting documentation for an administrator’s employment agreement. The Superintendent calculated the Treasurer’s and his 2021-22 salaries, which resulted in their salaries … to separate individuals or provide adequate oversight of the work of employees who perform these functions. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… Key Recommendations Adopt policies and procedures on penalty assessment, delinquent notices and collections and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Town of Alfred – Incompatible Duties (2021M-99)
… corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …
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)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Gloversville Enlarged School District - Claims Auditing (2019M-244)
… supported and for appropriate purposes. Key Findings Signed checks were printed before the claims auditor audited …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244