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Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… the School’s relationship with its affiliated entities and any related payments for the period July 1, 2010 through … for the purpose of enabling the School to engage in what are essentially commercial ventures. We question … SED as to the propriety of its relationship with the LLC and the Corporation. Only spend School resources for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The … The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the period July 1, 2010 through June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… United HealthCare implemented the recommendation contained in our audit report, entitled New York State Health Insurance … claims for services provided to Empire Plan members. In our initial audit, we estimated United overpaid between … claims. As a result, United recovered over $1 million in overpayments. Recommendation None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period … The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… District officials to make it appear that they were in compliance with the 4 percent statutory limit, when in fact, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Kent – Procurement and Information Technology (2017M-85)
… of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, … Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is … elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The Town did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when … (SFS). Please note: Although agencies are encouraged to request early pay discounts whenever feasible, they should … Agencies are encouraged to request early pay discounts from contract vendors when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and … Free School District District officials procured goods and services in a costeffective manner and ensured claims …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… clerk-treasurer Bonnie Page was charged with grand larceny and corrupting the government for allegedly scamming the … insurance coverage for her family without permission, and without making this benefit available for all village … to create her own health insurance benefit at village and taxpayer expense,” DiNapoli said. “I thank the New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… Police and Steuben County District Attorney Brooks Baker. Michelle “Shelly” Stevens is also accused of falsifying …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthThurston Fire Company – Board Oversight (2016M-429)
… ensured that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Kendall – Justice Court (2013M-130)
… Audit The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations … 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … by an elected Town Board comprised of four council members and a Town Supervisor. The Town has two elected Justices who …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Nelsonville – Financial Operations (2012M-242)
… to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is governed by an elected Board of Trustees which comprises a …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The … elected Board of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Mohawk – Records and Reports (2013M-113)
… audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed … the Town Board which comprises four elected Board members and an elected Town Supervisor. The Town’s 2013 adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… project authorizations approved by the Board and for compliance with legal requirements related to debt proceeds. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Holland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210IX.7.F M-Year Legislation – IX. Federal Grants
… that state agencies make every effort to disburse and/or adjust all unspent federal project balances for all … This will allow sufficient time for final reports and closing documents to be reviewed and approved by the … awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation