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DiNapoli Releases City of Troy Budget Review

… Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s …

https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-review

Peekskill City School District - Network User Accounts (2021M-195)

… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195

Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)

… [ read complete report - pdf ] Audit Objective Determine whether the Smithtown Central School District’s (District) Board of Education (Board) …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-related

Granville Central School District – Medicaid Reimbursements (2021M-90)

… [ read complete report - pdf ] Audit Objective Determine whether the Granville Central School District (District) maximized Medicaid reimbursements …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90

Dryden Central School District - Cash Management (2020M-61)

… As a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61

Naples Central School District – Network Access Controls (2020M-82)

… Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … Key Recommendations Regularly review network user accounts and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest … Ensure available funds are invested within legal limits, to maximize interest earnings. Prepare cash flow forecasts …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

Town of Jasper – Financial Management (2015M-150)

… to budget accurately, and the Town’s major operating funds are experiencing fiscal stress as a result. Interfund …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150

Loan Payroll Deductions – Legacy Reporting

… 1-866-805-0990 (518-474-7736 in the Albany, New York area) for current payoff balances. Members can manage loan payments … Employers only have to report a single loan deduction for members with outstanding multiple NYSLRS loans. Payments …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductions

Town of Eagle – Wind Power Revenues (2014M-125)

… that all payments received from the renewal energy company are accurate and in accordance with applicable agreements. …

https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125

Village of Windsor - Water Operations (2019M-210)

… periodically read all customer meters to ensure customers are accurately billed. The Clerk-Treasurer used an …

https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210

Town of West Seneca - Capital Project Management (2019M-195)

… Prepare realistic estimates and ensure the project costs are clearly defined. Prepare and approve an itemized budget, …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Poughkeepsie City School District – Information Technology (2019M-166)

… security awareness training. Ensure that all IT services are provided based on a formal service level agreement. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

Salem Central School District - Purchasing (2019M-105)

… lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to … bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105

Waverly Central School District - Financial Operations (2019M-136)

… that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure the claims auditor …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… Findings Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded … responsible for cash collection, as required by the Agency’s written procedures. Adequately track garbage disposal … for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to … accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials and …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201