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Schodack Central School District - Extra-Classroom Activities (2019M-85)
… treasurer receives adequate supporting documentation in a timely manner for all ECA fund collections that are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Town of Johnstown - Fuel Inventory (2019M-178)
… delivered to stick-measured readings and investigate and resolve discrepancies. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Union Vale - Payroll (2018M-31)
Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… complete report - pdf] Audit Objective Determine whether District officials ensured employees’ personal, private, and … from unauthorized access, use and loss. Key Findings District officials did not provide IT security awareness training to all employees. District officials did not develop procedures for managing, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extraclassroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mBronxville Union Free School District - Procurement (2018M-46)
… for the purchase of goods and services not subject to competitive bidding and ensured that written contracts … not: Always seek competition for professional services. Have written agreements for 10 professional service providers … Consider revising the District’s purchasing policy to require competition for procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Cortlandville Fire District – Credit Cards (2020M-57)
… documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest charges. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Red Creek Central School District – Financial Management (2020M-75)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Copenhagen Central School District - Procurement (2019M-238)
… about $128,000 found that District officials did not seek competition by obtaining oral or written quotes for 18 … (75 percent) totaling $81,500. District officials did not seek competition for services from five of the six …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of Richford - Town Clerk/Tax Collector (2019M-236)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money … or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In addition, there were …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Westerlo - Information Technology (2020M-33)
… user accounts and have not disabled unnecessary accounts. Formalized a contract describing specific services to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town of North Elba – Cash Collections (2020M-49)
… Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure employees …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49City of Syracuse – Water System Cybersecurity (2019M-173)
… unauthorized access or disruption. Key Findings Network and local user accounts were not properly managed. Officials … officials. Key Recommendations Properly manage network and local user accounts, including disabling unneeded … City officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… report – pdf] Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed … Determine whether Truxton Academy Charter School School officials accurately billed and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… process for the period June 1, 2013 through January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer organization that provides fire protection services to the Village of Waterford, … Waterford Volunteer Fire Department Cash Disbursements 2015M78 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mElba Fire Department – Controls Over Financial Activities (2014M-286)
… books. Certain disbursements were not adequately supported or reviewed by the Board before payment. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overYates County – County Clerk Cash Receipts (2015M-223)
… adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key … safeguarded, accounted for and deposited intact and in a timely manner. Ensure that duties are segregated or that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223