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Greater Amsterdam School District – Capital Project (2022M-50)
… status reports to the Board to enable it to properly monitor the project’s status. Ensure the claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50South Orangetown Central School District – Network User Accounts (2022M-24)
… generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and … Your policy should specifically state what will occur in the case of improper claims for travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… to the Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and track the type of revenues the State receives. The product code field can also be used in conjunction with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewRFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… the following links: Request for Proposals (Amended 1/21/2026), in PDF Attachments for Proposal , in MS Word format … to Initial Questions (Estimated to be posted February 10, 2026) Responses to Final Questions (Estimated to be posted … in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …
https://www.osc.ny.gov/procurement/rfp0003Argyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Ensure the water usage overage rates charged to State Parks follow the contract and contract amendment. …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Danby Fire District – Claims Audit (2020M-149)
… claims to ensure purchases had supporting documentation and were proper District expenditures. Key Findings The Board did not adequately audit claims and it authorized some unallowable claims to be paid prior to … expenditures allowed by Town Law prior to Board audit and approval. Ensure all purchases have proper supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Cooperative Educational Services (BOCES) officials ensured network access and information technology (IT) assets were … safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from … did not: Periodically review and disable unneeded network user accounts resulting in 61 unnecessary accounts. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andXVII.1 Overview – XVII. Lapsing Appropriations
… after the lapse date. For additional instruction on this topic, visit job aid "Lapsing Action by Transaction Type" …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewSelkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Town of Oneonta – Town Clerk (2021M-59)
… a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Beacon City School District – Budget Review (B6-13-10)
… are reasonable. The District’s proposed budget complies with the property tax levy limit. Key Recommendation There …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget are reasonable. The Town’s tentative budget complies …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17State Comptroller DiNapoli Releases Municipal Audit
… applicants fees in accordance with the board-approved fee schedule. Officials also failed to assess annually reported …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditMahopac Central School District – Noninstructional Payroll (2020M-32)
… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… The Board did not adopt a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Medina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151