Search
Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent … The Authority, which was established in 1951 according to State Public Housing Law, is governed by a seven-member Board of Commissioners. Operating expenditures …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… balanced budgets that are based on reasonable and historical data. Monitor operations throughout the year and …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of North Castle – Cash Disbursement (2013M-32)
… members and the Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Rocky Point Union Free School District – Overtime (2021M-80)
… report - pdf ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials … Determine whether the Rocky Point Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the … needs and financing sources for a period of three to five year …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Lyndon – Town Clerk’s Collections (2021M-117)
… report - pdf ] Audit Objective Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted and … an annual audit when it resumes meetings in person. Town officials agreed with our recommendations and indicated … Determine whether the Town of Lyndon Town Clerk Clerk recorded deposited remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Granville Central School District – Medicaid Reimbursements (2021M-90)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … eligible costs. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Ramapo Catskill Library System – Procurement (2015M-84)
… officials did not seek competition when making purchases on behalf of the System’s member public libraries. Library … when purchases that exceed the bidding threshold are made on behalf of member public libraries. Adopt a procurement …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Walworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the period … in Wayne County. The Library is governed by a seven-member Board of Trustees, which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Schroon Lake Fire District – Cash Disbursements (2017M-9)
… the State, distinct and separate from the Town of Schroon, in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending their … (GSA) per diem lodging and meal rates. Ensure costs for travel-related expenses are within established adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Determine whether Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) officials … or requiring the bank to provide confirmations of online transactions. A dedicated computer is not used for … Determine whether HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Briarcliff Manor Union Free School District - Procurement (2020M-173)
… - pdf ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a … Determine whether Briarcliff Manor Union Free School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Hamilton Central School District – Procurement (2020M-168)
… (District) officials sought competition for the purchase of goods and services not subject to competitive bidding. Key … officials did not always seek competition for the purchase of goods and services not subject to competitive bidding, as … Obtain verbal and written quotes for the purchase of goods and services from 14 vendors totaling $126,907. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Canandaigua City School District – Procurement (2022M-141)
… purchases made from a New York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 1,365 eligible Medicaid services provided totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for … Conservation District provides services and funds projects to improve and maintain wildlife habitat, help control and … related to cash receipts and disbursements, including a comprehensive claims audit policy. Conduct a deliberate and …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andVillage of Hagaman – Claims Auditing (2022M-11)
… before payment. The Board did not: Date their signatures on claims upon review and approval. Ensure claims had … a resolution is passed approving the number of claims on the abstract, amount of the abstract and the abstract …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11