Search
Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … approximately $3.63 million. Key Findings Town officials have not developed a multiyear financial plan. The Town’s total …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … with 20 years of service credit, but you only have 19½, your sick leave credit can’t be used to reach the …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveTuckahoe Union Free School District – Overtime (2023M-53)
… instead of incurring overtime, some of these payments may have been reduced. Key Recommendations Adopt written policies … with our recommendations and indicated they will take and have taken corrective action. … audit tuckahoe school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Somers Central School District – User Accounts and Software Updates (2021M-153)
… technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mCity of Oswego – Community Development (2015M-108)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Carroll – Town Clerk (2022M-20)
… Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a … swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain adequate accounting records. While the Clerks generally recorded, …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Franklin Central School District – Information Technology (2022M-19)
… - pdf] Audit Objective Determine whether Franklin Central School District (District) officials adequately managed network and … manner. Key Recommendations Develop written procedures for managing computers and network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Marathon Joint Fire District – Investment Program (2023M-76)
… Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District … solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, … totaling $824,330, 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Cohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms. Key Findings The … cycle to identify issues needing correction and follow up with providers to resolve issues and re-submit the claims. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Compliance With State Arts Education Requirements (Follow-Up)
… there was a material risk that students throughout the NYC public high school system might not have obtained a …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Potter – Town Clerk (2020M-113)
… and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the Clerk prepares …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Springfield – Credit Card Purchases (2020M-138)
… before payment. Credit card statements were mailed to the prior Supervisor and not provided to the Board or always reconciled with supporting … We were unable to determine the appropriateness of an online shopping membership totaling $420 and were unable to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Cortland County - Financial Management and Reporting (2019M-162)
… the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial … identified in previous audits to ensure the accuracy of the accounting records. Update and/or develop policies and …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Clarendon – Justice Court Operations (2013M-362)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January … 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, … revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for possible …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsSodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District does … funds. Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. … Sodus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392West Islip Union Free School District – Payroll (2016M-78)
… with minimal management oversight. District officials have not developed procedures for payroll certification. The … does not certify the payrolls until after the checks have been printed and distributed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over