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Bus Driver Licensing

… and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 through April 25, 2012. … enacted to further highway safety by creating standards for the qualification of bus drivers. Article 19-A requires … RBO's Safety and Training Division is responsible for scheduling and ensuring that these requirements are met, …

https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensing

Oversight of Direct Placement of Children (Follow-Up)

… welfare system, and its Central Office is responsible for supervising and coordinating child welfare services, … District to supervise the placement. Most of the standards for foster care do not apply to children in direct placement; … Districts to document that a placement can safely provide for the needs of the child. Local Districts must also provide …

https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-follow

Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims

… Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with …

https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claims

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … compliance with the AUP. Develop written procedures for managing system access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Town of Middlefield – Budgeting (2015M-109)

… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding … 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

Town of Springport – Financial Management (2014M-329)

… 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223

Town of Stony Point – Claims Processing and Purchasing (2014M-239)

… the Town’s claims processing and purchasing practices for the period January 1, 2013 through April 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately … Supervisor and four Board members. Budgeted appropriations for the 2014 fiscal year total approximately $18.4 million. …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239

Town of Ira – Financial Management (2014M-280)

… the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled approximately $1.1 million. Key Findings The … budgets with realistic estimates of anticipated revenues for the Town’s operating funds and use the unexpended fund …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and … 1, 2013 through March 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Town of Reading – Financial Management (2013M-217)

… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217

Town of Huron – Financial Management (2014M-367)

… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367

Town of Thurston – Financial Management (2013M-280)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budgeting … funds include the general and highway funds. Expenditures from those funds in the 2013 fiscal year totaled … the budget during the year. The Board did not adopt a policy, or ensure that procedures were in place, to govern …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… payroll was properly segregated, authorized and recorded and overtime was adequately documented and supported. Key Findings The transportation department’s …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Town of York – Budgeting and Financial Oversight (2014M-181)

… level of fund balance to be maintained in each fund. As a result, the Board did not always adopt accurate budgets. The …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181

Westfield, Town of – Financial Management (2013M-389)

… of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. Background The … The Town’s 2014 budgeted appropriations total nearly $1.9 million. Key Findings The Board adopted budgets that …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Oversight of School Safety Planning Requirements (Follow-Up)

… a code of conduct, mandates training and instruction for preventing and responding to incidents of school violence, and establishes a uniform system for reporting violent incidents. Further, the SAVE Act … School Districts’ compliance with the requirements for school safety planning, and consequently did not have …

https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-follow

Town of Kiantone – Town Clerk (2014M-273)

… the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156. Key Findings The Clerk did not … the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273