Search
Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the Program The … Plan, resulting in DOH-authorized periods of overlapping coverage. The Essential Plan should be the primary payer and … DOH-authorized overlapping Medicaid and Essential Plan coverage. The audit covered the period from January 2017 …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planOtsego County – Court and Trust Funds (2025-C&T-4)
… Treasurer’s custody that he should have turned over to the State Comptroller as abandoned property. Before our review … with the Otsego County Surrogate’s Court and the State Comptroller in July 2025 for guidance on the appropriate handling of abandoned property. By the end …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Village of Wappingers Falls – Board Oversight (2023M-70)
… – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over … operations and capital projects. The Board was unaware of the Village’s financial position and that financial … Determine whether the Village of Wappingers Falls Village Board of Trustees Board provided …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Saranac Central School District – Investment Program (2023M-89)
… rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key … funds. District officials were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not to respond. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Town of Sheridan – Shared Services Costs (2023M-74)
… and the operating group Chadwick Bay Intermunicipal Water Works (CBI). Because the Board did not monitor the IMA’s … rent. Take appropriate measures when conveying real property to help ensure the conveyance is in the best …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Chittenango Central School District – Information Technology (2023M-155)
Determine whether the Chittenango Central School District District officials adequately managed nonstudent network and local user account access and developed an Information Technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Bellmore Union Free School District – Payroll (2023M-129)
… Department’s overtime expenditures and make timely budget transfers, when needed. District officials generally agreed … recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements totaling $81,595 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesWallkill Central School District – Claims Auditing (2023M-52)
audit wallkill school
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 … whether transactions were recorded accurately and timely in 2019. Key Recommendations Maintain detailed and accurate …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Dolgeville Central School District – Fuel Monitoring (2023M-175)
… or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of fuel are …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Corning City School District – Claims Auditing (2023M-105)
… [read complete report – pdf] Audit Objective Determine whether the Corning … have audited these claims. The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases … receipts and conference approval forms. Ensure all claims for GST BOCES service charges are independently audited. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, … money not remitted in a timely manner remained unavailable to fund Town and Jefferson County (County) operations. The … required time frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County Treasurer …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Saratoga Springs City School District – Procurement (2023M-25)
… [read complete report – pdf] Audit Objective Determine whether Saratoga … requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Bellmore-Merrick Central High School District – Payroll (2023M-87)
… District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Chatham Central School District – Financial Management (2023M-11)
audit school chatham
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Upper Jay Fire District – Board Oversight (2023M-24)
… audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Brocton Central School District – Claims Audit (2023M-15)
… there was an increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with … to demonstrate that claims complied with the District’s procurement policy. 28 of the claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44