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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health (DOH): Improper Medicaid Payments to Eye Care … and prevent improper payments for services. As a result of these weaknesses, six eye care professionals who did not … eligibility under questionable circumstances. Department of Health: Medicaid Program, Managed Long Term Care Premium …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… City School District (District) officials appropriately track and inventory information technology (IT) equipment. … Key Findings District officials did not appropriately track and inventory IT equipment. District officials: Did not … for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a complete, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryInvestment of Retirement Funds
… Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in mortgages … Permits investment of retirement funds in mortgages …
https://www.osc.ny.gov/legislation/investment-retirement-fundsElsmere Fire District – Capital Project (2022M-48)
… (District) officials properly established and managed the South Station capital project. Key Findings District officials properly established and managed the South Station capital project. Officials: Obtained voters’ … District officials properly established and managed the South Station capital project …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… State agency creation and submission of these transactions in the SFS as “OP” transactions. For guidance on creation and … direct submission of purchase orders to OSC for review. In order to submit a purchase order to OSC for review, a contract transaction with an OP prefix must be created in the SFS to represent the purchase order. Use the OP prefix …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewWho to Report – Enhanced Reporting
… but chose not to join NYSLRS; Retirees (from any of the eight public retirement systems in New York State) working for you under Sections 211 or 212 of the Retirement and Social Security Law (RSSL); and Public … join must file an election to join the VDC within 30 days of hire, and you must provide NYSLRS with documentation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… oversight. As a result, officers and members were not in a position to monitor and assess the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesHighland Central School District – Non-Instructional Overtime (2021M-8)
… non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … clear guidelines for overtime work, including approval of overtime, to ensure that only necessary overtime charges … incurred. Implement procedures for supervisory review of hours worked for accuracy of manual calculations of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Introduction – Information Technology Contingency Planning
… for the actions they must take in the event of an incident. The goal of IT contingency planning is to enable a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… organizations and members are paying excessively for dual Empire Plan Family coverage. The audit covered the … Article XI of the New York State Civil Service Law (Law) for the purpose of providing health insurance benefits to … retirees, and their dependents. The Law also allows for the inclusion of other public employees in New York, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageTown of Corning – Procurement (2020M-93)
… a Board member’s sons even though the company was not the lowest bidder. The Board also extended the contract for … except the lack of documentation for not accepting the lowest bidder for the mowing contract. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93State Agencies Bulletin No. 1867
… instructions for processing the 2020 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the … units who have opted to participate in the Over40 Comp Time II program are affected: Administrative Services … permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program . The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-outHyde Park Central School District - Fixed Assets (2019M-103)
… fixed assets with values that exceed the threshold carry a tag identifying them as District property. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Salem Central School District - Purchasing (2019M-105)
Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Town of Guilford - Justice Court Accountability (2018M-248)
… to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Warwick Valley Central School District - Professional Services (2019M-139)
… Determine whether the District procured professional services in accordance with Board policies and applicable … officials did not seek competition for professional services from four of the 12 professional service providers … forth the expectations for the procurement of professional services. Ensure that the procurement policy requirement that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Cazenovia Central School District - Information Technology (2019M-46)
… District officials ensured that the personal, private and sensitive information (PPSI) on District servers and in the financial system was adequately protected from unauthorized access, use and loss. Key Findings District officials did not: Provide … District officials ensured that the personal private and sensitive information PPSI on District servers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Roosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193