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Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… written quotes and ensure that all proper documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review overpayments …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsPress Conference on the Flushing Snapshot Report
… of the conference has ended, but the replay of the event is available below. Select the play icon to start. Follow us … An unprecedented year and a half later, Flushing is seeing signs of strong recovery, on both a public health …
https://www.osc.ny.gov/events/flushing-snapshotThurston Fire Company – Board Oversight (2016M-429)
… for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for the Company's overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… 27, 2015. Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves … the Auburn Enlarged City School District. The Library is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected seven-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8City of Yonkers – Information Technology (2017M-86)
… through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The City is governed by an elected seven-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… Board of Trustees, comprising a Mayor and four Trustees, is responsible for overseeing the Court’s general management … collected and remitted moneys received. However, The Court is not reporting potential traffic violation offenders to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… (Board), comprising a Supervisor and four Board Members, is the governing body responsible for overseeing the Court’s … collected and remitted moneys received. However, The Court is not reporting scofflaw traffic violation offenders to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Graded Rates – Contribution Stabilization Program
… average rate and the previous graded rate: If the gap is 1 percent or more, then the graded rate will … in the direction of the System average rate. If the gap is less than 1 percent, then the graded rate will be set to …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesFonda-Fultonville Central School District – Payroll (2015M-118)
… Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, … operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… 2012 through May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 … and approximately 3,000 summer residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… 1, 2010 through January 11, 2013. Background The School is governed by a Board of Trustees which is presently comprised of nine members, including one parent … for the purpose of enabling the School to engage in what are essentially commercial ventures. We question whether …
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)
… 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an elected seven-member Board of Education, …
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)
… 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, … and Poestenkill in Rensselaer County. The District is governed by an elected nine-member Board of Education. …
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)
… district employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New … service than the service actually performed. This practice is commonly referred to as upcoding. Key Finding Since the …
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)
… 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is governed by an elected five-member Town Board, which …
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)
… when in fact, they were not. Key Recommendations Develop and adopt budgets that include realistic estimates for expenditures and unexpended surplus funds. Discontinue the practice of … District operations. Review the District’s fund balance and develop a plan to reduce the balance to an appropriate …
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)
… 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Morris – Fund Balance (2017M-58)
… through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The Village is governed by an elected three-member Village Board. General …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… August 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30