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Lyndon Fire District – Disbursements (2022M-132)
… Objective Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements … and for appropriate District purposes. However, the Board could improve oversight of and internal controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were made at the best price. District officials could not demonstrate that they … totaling $53,425. The Treasurer performed all aspects of the disbursements process with little oversight or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… a clear and comprehensive nonresident admission/tuition policy. As a result, we could not determine exactly which … documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69OSC's Online Government Accounting Schools
… Register Now Registrations close 3 weeks prior to class …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsTown of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims before … each claim is adequately supported before approving it for payment. Update the resolution authorizing advance payment of claims so that only claims allowed by law are paid …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… are safeguarded 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)
… 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-176New Hartford Central School District – Payroll (2021M-149)
… user permissions were restricted to employees based on job duties. Ensure the Assistant Superintendent for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Gilbertsville-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-139Street and Sidewalk Cleanliness (Follow-Up)
… (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings created by the NYC Mayor’s Office of Operations (Operations); NYC311 service …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followCopiague Fire District – Procurement (2020M-114)
… Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process. Key Findings District officials did not always use a … Fire District District officials used a competitive process to procure goods services and professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114County of Rockland – Budget Review (B20-6-13)
… in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims … was recalled for health and safety reasons). Pursuant to CMS guidelines, the Department maintains drug termination …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsSalem Central School District - Purchasing (2019M-105)
… the District sought competition when purchasing goods and services under the statutory bidding thresholds. Key … totaling about $115,000. The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. …
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)
… agreed with our recommendations 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-198Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… not receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions … periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Buffalo Academy of Science Charter School - Procurement (2019M-250)
… policy is not comprehensive. The Board did not properly approve 18 contracts with cumulative payments totaling $1.3 … Adopt a more comprehensive written procurement policy. Approve contracts as required by the School’s policy. Seek …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250