Search
Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
Determine whether HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services BOCES officials established controls to ensure online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
… Findings There were control weaknesses in the community hall rental process. Documentation of compliance with the … Although monthly financial reports were accurate and reliable, the Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Dryden Central School District - Cash Management (2020M-61)
… Key Findings District officials did not follow their investment policy. As a result, officials did not maximize … Officials did not develop and manage a comprehensive investment program. Officials did not seek competitive … earned an additional $614,606 if they used other available investment options. Key Recommendations Develop and manage a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Canandaigua City School District – Procurement (2022M-141)
… [read complete report – pdf] Audit Objective Determine whether Canandaigua … 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-141Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… whether mainstream managed care organizations (MCOs) are submitting accurate administrative costs to the … provides a wide range of medical services to those who are economically disadvantaged and/or have special health … sets the monthly managed care premium rates, which are based, in part, on allowable MCO administrative costs. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and Markets: … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… announced today the following audits and examinations have been issued: Department of Health (DOH): Improper … services procured through a corporate affiliate that would have been more accurately classified as administrative costs. These costs, which should have been subject to an administrative cap, were included in …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Remsen 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-86Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… written agreements with all professional service providers detailing the types and timeframes of the services to be …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… [read complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not address the … Determine if the Board of Trustees Board effectively manages the Librarys …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million. … Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… [read complete report – pdf] Audit Objective Determine whether Hicksville … (District) officials established adequate controls for managing business office network user accounts to help … loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsNorth 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 … the audit period. Key Recommendations Use a competitive RFP process when contracting for the annual audit and repeat …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCharlotte Valley Central School District - Information Technology (2019M-27)
… [read complete report - pdf] Audit Objective Determine whether the Board and … policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Waterloo Central School District - Financial Condition Management (2019M-137)
… year-end transfers to reserves and the capital projects fund. Maintained six reserves with balances totaling $9.6 … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… complete report - pdf] Audit Objective Determine whether Batavia City School District (District) officials … Determine whether Batavia City School District District officials appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District officials did not identify students who received Medicaid-eligible services … quantify the potential revenue that the District could have realized. District officials did not establish Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity for the … to fires but did not have statutory authority to do so. Key Recommendations Ensure that the annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263