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Argyle Central School District – Medicaid Reimbursements (2020M-171)
… 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/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Town of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Selkirk Fire District – Procurement of Professional Services (2021M-55)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized … Determine whether the St Regis Falls Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Greater Amsterdam School District – Capital Project (2022M-50)
… Key Findings The Board and District officials properly planned, authorized contracts and accounted for the ongoing … agreed with our recommendations and they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… complete report - pdf] Audit Objective Determine whether Batavia City School District (District) officials … Determine whether Batavia City School District District officials appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Kortright Rural Fire District – Financial Activities (2022M-51)
… the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State Office of General Services (OGS) to use a State contract the District could … have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… were either not submitted or reimbursed for just over 1,260 eligible services totaling $46,338. Had the District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… established adequate controls for managing business office network user accounts to help prevent unauthorized computer … Key Findings District officials did not properly manage network user account controls to help maintain continuity of … procedures for granting, verifying, changing and disabling network user account access, including business office …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTown of Kiantone – Town Clerk (2014M-273)
… and interest due the Supervisor. The Clerk did not record or deposit collections in a timely manner. The Clerk did not …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… The Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate from the Town … review of the Treasurer’s monthly budget-to-actual revenue and expenditure reports, bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Maine-Endwell Central School District - Leave Records (2019M-40)
… not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The District may …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Village of Gowanda - Sewer Financial Operations (2019M-199)
… and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated revenues by … 2018-19, resulting in net operating deficits in the sewer fund totaling $144,000. The Board did not annually … monitor, shared service costs, resulting in possible sewer fund inequities. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Suffern Central School District - Financial Condition (2019M-145)
… if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Half Hollow Hills Community Library - Fund Balance (2018M-127)
… of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and … Board of Trustees Board effectively manages the Librarys fund balance …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Suffolk County Community College - Information Technology (2018M-130)
… and online banking from unauthorized access and misuse. Key Findings The College has: 824 network user accounts (15 … were communicated confidentially to College officials. Key Recommendations Enforce written policy for managing …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130