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Newark Valley Fire District - Board Oversight (2020M-30)

… did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual … of compliance with the procurement policy. Provide for an annual audit of the Treasurer’s records. File annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30

Dryden Central School District - Cash Management (2020M-61)

… program. Officials did not seek competitive interest rates. Officials earned interest totaling $246,431 during the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61

Canandaigua City School District – Procurement (2022M-141)

… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141

Property Tax Cap Reporting - Villages Presentation

Please join us for an overview of the Property Tax Cap for villages. Presenters from the Office of the State Comptroller will discuss the Property Tax Cap legislation as well as highlight common reporting errors and review reporting requirements.

https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-2022.pdf

Remsen Central School District - Claims Audit Process (2019M-86)

… [read complete report - pdf] Audit Objective Determine whether the claims … auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations

… (MMCORs). The Department issues MMCOR instructions to guide MCOs on how to report administrative expenses. Of the …

https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-care

State Comptroller DiNapoli Releases Audits

… of Agriculture and Markets: Oversight of the Farm-to-School Program (2020-S-9) The department needs to improve … 2014 through November 2019. This amount included money due to PANYNJ for utilities, amounts due when tenants terminated their leases early, and other …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Audits

… on an analysis of the corresponding impact on the 2013-14 Managed Long Term Care premium rates, auditors estimated … telecommunication service providers comply with the tax law and that the state receives all monies to which it is …

https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0

Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)

… [read complete report - pdf] Audit Objective Determine whether professional … the procurement of professional services. Seek competition for 28 professional service contracts totaling $1.85 million. Have written agreements in place for professional services provided from 17 vendors totaling …

https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professional

Half Hollow Hills Community Library - Fund Balance (2018M-127)

… complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key …

https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127

St. Paul Boulevard Fire Association - Board Oversight (2018M-117)

… financial policies or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. Audit … and ensure there was sufficient supporting documentation for all claims. Key Recommendations The Board or membership …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117

Whitehall Central School District – Internal Controls Over Payroll (2013M-159)

… fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately $10.6 million in the … that individuals were paid at their approved salaries and wages and received only the benefits to which they were …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013m

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… network user account controls to help maintain continuity of business office operations and prevent unauthorized …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)

… did not: Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District officials did not: Always … Use a competitive RFP process when contracting for the annual audit and repeat the process at least every …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professional

Charlotte Valley Central School District - Information Technology (2019M-27)

… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27

Waterloo Central School District - Financial Condition Management (2019M-137)

… District officials: Consistently adopted budgets that in total overestimated appropriations by $9.3 million for … 2015-16 through 2017-18. Approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137

Batavia City School District – Information Technology Equipment Inventory (2022M-74)

… IT equipment. Maintain a complete, comprehensive inventory list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return devices that were not in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the … services to 27 students who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a District-prepared cost-benefit …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34