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Tuckahoe Union Free School District – Overtime (2023M-53)
… increase the amount owed by a district, annually to the State, for its share of the cost of future employee …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Town of Middleburgh – Claims Audit Process (2023M-56)
… 11 debit card purchases totaling $2,425 were not approved by the Board prior to purchase, two of which were … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56West Webster Fire District – Financial Management (2023M-23)
… balance or ensure that the Treasurer provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund operations. We … fund balance was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Mexico Academy Central School District – Procurement (2023M-75)
… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Town of Seneca Falls – Cash Collections (2023M-57)
audit town seneca falls
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57OnTECH Charter High School - Information Technology (2023M-71)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Board of Trustees (Board) and officials did … is an increased the risk of School computers being exposed to malicious software. Develop and adopt an IT contingency …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials … did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Beacon City School District – Information Technology (2023M-143)
… by attackers, could potentially be compromised or used for malicious purposes. In addition to sensitive information … 39 shared and service accounts. Develop written procedures for adding, modifying or disabling shared and service … manner and periodically review network user accounts for necessity and appropriateness of access. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Newcomb Central School District - Claims Audit (2023M-159)
… were not properly audited in accordance with New York State Education Law (Education Law) Section 1724 prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Inlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Green Tech High Charter School – Payroll (2023M-157)
… or payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Cato – Water Financial Operations (2023M-145)
… capital plans until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized … errors totaling $7,903 which included $6,607 that should have been billed and collected and $1,296 in overbillings. …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Shenendehowa Central School District – Longevity Payments (2023M-165)
… upon separation. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … $8.7 million (4 percent). Five reserves had unreasonably high balances totaling $24.5 million that were not needed or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Actuarial Assumptions - 2023
2023 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2023.pdfNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… the New York Benefits Eligibility and Accounting System (NYBEAS), the system of record for member enrollment and eligibility … of eligibility information between NYBEAS and Carelon’s system to help ensure claims are paid only for eligible …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-and