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Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Gates-Chili Central School District - Financial Management (2019M-53)
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and … encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a funding source. The tax … Review and fund reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Hornell City School District - Financial Management (2019M-38)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Sayville Union Free School District - Purchasing (2019M-69)
… clarify guidelines for procuring professional services and quote thresholds. Comply with District policies by ensuring …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Schodack Central School District - Extra-Classroom Activities (2019M-85)
… treasurer receives adequate supporting documentation in a timely manner for all ECA fund collections that are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Victor Central School District - Financial Management (2019M-62)
… and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Village of Bainbridge - Conflict of Interest (2019M-72)
… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Town of Wawarsing - Recreation Department Records (2019M-20)
… the Recreation Director maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s … finances. Key Findings Recreation records were incomplete and not reconciled to accounting records. The Director did …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Village of Gowanda - Sewer Financial Operations (2019M-199)
… Board did not document a basis for, or adequately monitor, shared service costs, resulting in possible sewer fund … to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Bovina - Records and Reports (2019M-200)
… financial reports since February 2018. Annual update documents (AUDs), which are the annual financial reports, …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Newfield Central School District - Information Technology (2019M-181)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured District information … Determine whether the Board and District officials ensured District information …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Middleburgh Central School District - Information Technology (2019M-115)
Determine whether the Board and District officials adequately safeguarded data from potential abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Geneseo Central School District - Online Banking (2019M-172)
… banking duties. Designate one computer to be used strictly for online banking transactions. Ensure that officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172DeRuyter Central School District - Information Technology (2019M-175)
… (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did … PPSI was adequately protected from unauthorized access …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175City of Long Beach - Financial Condition (2019M-133)
… City’s financial condition. Key Findings The City’s total general fund balance decreased 68 percent from $9.9 million … to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The … 2017-18 to finance recurring expenditures, increasing the general fund debt service costs to 12.27 percent of the …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Moravia Central School District - Fuel Inventory (2019M-183)
Determine whether District officials adequately safeguarded and accounted for fuel purchases
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Village of Menands - Justice Court Operations (2019M-185)
… Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 hours. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185City of Middletown - Water System Cybersecurity (2019M-22)
… City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have adequate policies and procedures to document employee IT security duties, provide guidance for … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Cortland County - Financial Management and Reporting (2019M-162)
… Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting … timeframe. Address deficiencies identified in previous audits to ensure the accuracy of the accounting records. …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162