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Charlotte Valley Central School District - Information Technology (2019M-27)
… who use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Village of Gowanda - Sewer Financial Operations (2019M-199)
… and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated revenues by … 2018-19, resulting in net operating deficits in the sewer fund totaling $144,000. The Board did not annually … monitor, shared service costs, resulting in possible sewer fund inequities. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199State Agencies Bulletin No. 1797
… of ORP in Tiers 1 through 5. Background In accordance with Section 415 of the Internal Revenue code, which provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). … (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective oversight of its service …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followTown of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… 1, 2013 through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Little Falls City School District - Financial Condition Management (2019M-67)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial … use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have … the surplus fund balance to within the statutory limit and use the surplus funds to finance one-time expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… agencies are published on the State Education Department's website at: Retention and Disposition Schedules | New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… information that can be used for financial reporting and analytical purposes, and to enable State managers to monitor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… Federal Government or the state to the other compensate for lost value (e.g. investment earnings) of funds. A federal … (which the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for federal assistance program purposes with valid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesState Comptroller DiNapoli Releases Municipal Audit
… did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials also failed …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditMahopac Central School District – Noninstructional Payroll (2020M-32)
… The Union President received an additional hour of overtime pay daily that was not properly supported by … 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-32Hudson Housing Authority – Information Technology (2019M-224)
… use, access and loss. Key Findings The Board did not adopt an acceptable use policy. Officials did not provide IT security awareness training. The Authority did … by third-party vendors. Consider requiring employees to sign acknowledgement forms to help ensure they are aware of …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Mount Markham Central School District – Financial Management (2020M-39)
… officials properly manage fund balance and ensure budget estimates and reserves were reasonable? Key Findings District … Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of … officials properly manage fund balance and ensure budget estimates and reserves were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of East Hampton – Budget Review (B7-15-19)
… are reasonable. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Mooers - Highway Asset Accountability (2020M-35)
… Determine whether Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department … Determine whether Town officials adequately safeguarded and accounted for Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Easton – Sales Tax Allocation (2014M-355)
… The Town of Easton is located in Washington County and within its border includes a portion of the Village of … the town-outside-village funds in compliance with statute and seek legal counsel to determine what remedies are …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Niskayuna – Water Operations (2013M-328)
… review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … 21,780 residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key … review the Towns internal controls over water operations for the period January 1 2012 through March 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… The Board did not adequately monitor financial operations, with unexpended surplus funds increasing by more than …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Argyle 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-171