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University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing process for the period July … Periodically verify students’ residences and require new proof of residence when a student moves. Periodically …
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 … Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler County; the Towns of Spencer, Barton …
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 … students and did not correct and resubmit rejected claims. The District also lacked adequate procedures to ensure …
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)
… nor the accountant prepared and provided the Board with monthly bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the manner in which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Maine – Justice Court Operations (2016M-358)
… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …
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)
… Commissioners (Board) established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: … mitigating controls. Properly monitor the Treasurer’s financial activities. Annually audit the Treasurer’s records. …
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)
… 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-190Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… network user accounts and ensure that unnecessary accounts are disabled. Review financial application user accounts and …
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
… is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected Employees Employees eligible for the New York State Paid Family Leave Program are affected. Background The New York … wage. The maximum employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 1979
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP …
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
… receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and … and to enable State managers to monitor and track the type of revenues the State receives. The product code field can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… - pdf] Audit Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured … Determine whether PhelpsClifton Springs Central School District District officials ensured …
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)
… 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. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
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)
… (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill … State Parks for water usage for Letchworth State Park the Park …
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)
… of Audit The purpose of our audit was to examine whether Library officials ensured that bank reconciliations were … through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North Hempstead in Nassau County. The Library, which is a Special District Public Library that was …
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)
… are clearly authorized in employment agreements or Board minutes. Ensure that officials adhere to 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)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is … granted administrative privileges that they did not need to perform their job duties. The Council has not adopted a …
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
… Employees who travel must be aware of travel and conference policy requirements and they must understand the … will occur in the case of improper claims for travel and conference expenses, including among other things: Denial of … official travel. "Set-off" of unreturned cash advances for conference expenses against an employee’s paycheck. General …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresTown of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period January 1, 2012 … The purpose of our audit was to assess the towns financial …
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)
… whether City officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling … rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112