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Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …

https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8

City of Poughkeepsie – Budget Review (B6-17-1)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … deficits ranged from $10 million on December 31, 2011 to $13.1 million on December 31, 2015. This occurred because … also include $1.6 million in unsupported allocations to other City departments for overhead services. The City …

https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… Therefore, a user could make unauthorized changes to cover inappropriate transactions without detection. Errors or …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery and official misconduct. In December 2021 she pleaded guilty to petit larceny and paid …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Pocatello Fire District - Audit Follow-Up (2016M-301-F)

… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the … The purpose of our review was to assess the Fire Districts progress in …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-f

Geneseo Central School District - Online Banking (2019M-172)

Determine whether District officials ensured online banking transactions were appropriate and secure

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172

Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)

… student enrollment and billings to school districts of residence are accurate and supported. Key Findings … $12,600 for three students to the incorrect district of residence and underbilled four additional student’s district of residence by $4,200. Key Recommendations Obtain proof of …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019m

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-2018m

Medicaid Program – Oversight of Managed Care Provider Networks

… has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to … access to all services covered under the contract. If the provider network cannot provide services, the member can go out of network. MCOs are required to submit their provider network to DOH quarterly using the Provider Network …

https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networks

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… did not audit fuel claims, as required. The District could have reduced its fuel expenditures by at least $10,929, … the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … audit claims to ensure they reconcile to fuel receipts and do not include taxes and unnecessary fees. Determine total …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Greenville Central School District – Information Technology (2021M-156)

… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156

Village 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-56

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… policies, or with statutory requirements relating to investments. The Board did not: Ensure required quotes … providers receiving payments totaling $24,009. Adhere to its investment policy by limiting the investment decisions to the Library’s Committee and by ensuring funds were …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)

… services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations Ensure officials … when making purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111

Village 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 water and sewer operations such as billing, collecting, entry … segregated and lacked effective oversight procedures. Water and sewer receivable control accounts were not …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

East Quogue Union Free School District - Claims Auditing (2019M-78)

… policy was always followed. Key Recommendations Ensure no claim, other than those allowed by law, is paid before audit … auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is accurate and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Permanent COLA

… of a successful effort to enact a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment … based on the first $18,000 of your annual Single Life Allowance amount, even if you selected a different … representing 1 percent of the first $18,000 of your Single Life Allowance. (Return to Top) Why is the Single Life …

https://www.osc.ny.gov/retirement/publications/permanent-cola

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not … for Monroe County County services and the procurement of professional services …

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and