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Moriah Central School District - Medicaid Reimbursements (2019M-64)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
Painted Post Fire Department Cash Receipts and Disbursements 2016M312
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsWayne Central School District – Transportation Department Operations (2021M-160)
… detailed records for the transportation department or develop procedures for evaluating the transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… changes timely. Customer File Business Units create or administer revenue contracts in the SFS with customers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesUlster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… purposes and generally supported by adequate invoices and/or other documentation. However, none of these claims were … and did not develop and adopt written policies, procedures or other guidance to communicate expectations for the claims …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… if separate GAAP statements for those individual plans or pools are not available. … Examples from GASB Statement 34 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsState Agencies Bulletin No. 1846
… who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, or NYSTRS are affected. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkState Comptroller DiNapoli Releases Municipal Audits
… Auditors identified several funds that are not balanced or are not reasonable. The city’s tax levy of $6,047,472 also …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsBerkshire Fire District - District Operations (2020M-40)
… complete report - pdf] Audit Objective Determine whether District officials used a competitive process to procure goods and services. Determine whether District officials … and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Mooers – Payroll (2014M-087)
… Key Findings The Board has not adopted a formal policy or implemented procedures requiring each employee to maintain …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Susquehanna Valley Central School District – Information Technology (2020M-95)
… 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/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mValley Central School District – Information Technology (2020M-154)
… Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials … technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154New Lebanon Central School District – Network User Accounts (2021M-30)
… ] Audit Objective Determine whether New Lebanon Central School District (District) officials established adequate internal … Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Sayville Public Library – Treasurer (2016M-334)
… The Treasurer’s status as either a Library officer or independent contractor is unclear. The Treasurer, whose …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Willing – Justice Court Operations (2014M-377)
… cases to the DMV. The Board did not properly audit or document its audit of the prior Justice’s records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Findings The Board did not develop a procurement policy or an investment policy. The Board did not develop a code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsState Comptroller Thomas P. DiNapoli Releases School District Audit
… officials did not adequately manage network user accounts or develop and adopt a written disaster recovery plan. As a …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit