Search
Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mGreenville Central School District – Information Technology (2021M-156)
… user account controls to prevent unauthorized use or access. Key Findings District officials did not establish … for network user accounts to prevent unauthorized use or access. Officials did not: Develop a comprehensive acceptable … compliance with the policy. Periodically review user access and disable user accounts no longer needed. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Village of Port Jefferson – Justice Court Operations (2020M-56)
… 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Canajoharie Central School District – Fuel Purchasing (2021M-170)
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees … paid. Key Recommendations Solicit bids as required and in accordance with the purchasing policy. Thoroughly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… competitive bidding statutes, and policy requirements to solicit and document competition when making purchases. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102East Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted … Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Medicaid Program – Oversight of Managed Care Provider Networks
… in certain counties. MCOs are given an opportunity to dispute deficiencies and provide supporting information to …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksPermanent COLA
… from Comptroller Thomas P. DiNapoli In July 2000, the Retirement System was at the forefront of a successful effort … living index, that permanently increases your retirement benefit. It is designed to address inflation as it occurs. … to contact our Call Center. Sincerely, Thomas P. DiNapoli State Comptroller What is COLA? A COLA payment is an …
https://www.osc.ny.gov/retirement/publications/permanent-colaSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
Determine whether the Board and Membership provided adequate controls over the Companys receipts and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andREACH Academy Charter School - Cash Disbursements (2019M-130)
… accounted for, supported and approved. Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by the School’s cash disbursement policy. Cash disbursements … in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash disbursements were properly supported and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… [ read complete report - pdf ] Audit Objective Determine whether the Village … Court(Court) operations. Take corrective actions to address the external audit findings regarding Court records. … court records were not properly maintained. Deposit slips, credit card settlement reports, copies of checks and money …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not provide adequate oversight, as it did not review, verify and approve County …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block … To determine whether Homes and Community Renewal has established and maintains adequate …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The … the requirements General Municipal Law as they relate to conflicts of interest. Town officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… complete report - pdf] Audit Objective Determine whether the District established adequate internal controls to ensure … debit cards to make purchases totaling $74,893 without the required prior approvals. Key Recommendations Board and District officials should: Ensure an annual audit of the FFA records is completed as required by regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom