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University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… our audit was to examine the School’s student enrollment and billing process for the period July 1, 2011 through July … School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted … Key Finding We selected a random sample of 25 students and found that the School did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, … District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… report – pdf] Audit Objective Determine whether the Rensselaer City School District (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District officials … services provided to Medicaid-eligible students and did not correct and resubmit rejected claims. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Town of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers … be made. Annually audit, or retain an independent auditor to audit, the Supervisor's records. Ensure that monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Maine – Justice Court Operations (2016M-358)
… DMV in a timely manner. Perform, or engage an independent public accountant to perform, an annual audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Kortright Rural Fire District – Financial Activities (2022M-51)
… complete report - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial … prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Town of Ulysses - Information Technology (2021M-190)
… and protected against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or a … Officials did not adequately manage local user accounts. The Board did not enter into a written service level agreement with the Town’s IT service provider. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… secured access to the network, student information and financial applications. Key Findings Although District … they did not adequately secure access to the network and financial application. District officials did not: … Key Recommendations Review generic network user accounts and ensure that unnecessary accounts are disabled. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andState Agencies Bulletin No. 1982
… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family … and the maximum weekly employee contribution for coverage to be 0.511% (0.00511) of employees’ weekly wage. The maximum … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 1979
… 2022. Affected Employees Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured network access … action. … Determine whether PhelpsClifton Springs Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Argyle Central School District – Medicaid Reimbursements (2020M-171)
… pdf ] Audit Objective Determine whether the Argyle Central School District (District) maximized Medicaid reimbursements … corrective action. … Determine whether the Argyle Central School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Ensure the water usage overage rates charged to State Parks follow the contract and contract amendment. …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library … that bank reconciliations were accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by … a five-member Board of Trustees. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104City of Norwich – Information Technology (2012M-254)
… $7.6 million. Key Findings The City’s servers are not placed in secure locations. System users were granted …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… policy should specifically state what will occur in the case of improper claims for travel and conference expenses, … policy should specifically state what will occur in the case of improper claims for travel and conference expenses …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresTown of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112