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Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… District officials: Did not claim Medicaid reimbursements for the 12 students we identified who were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s … 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… Determine whether Otsego Northern Catskills Board of Cooperative Educational Services (ONC BOCES) officials … did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security … … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials …

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m

Town of Middlefield – Budgeting (2015M-109)

… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the Board and …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

State Agencies Bulletin No. 1882

… Questions regarding this bulletin may be directed to Payroll Retirement mailbox. … State Agencies Bulletin No 1882 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

Town of Sidney – Budget Review (B4-15-18)

… expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18

Town of Tuxedo – Financial Operations (2014M-284)

… financial information. The certified public accountant’s audits did not ensure that financial records were complete …

https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m

Town of Duanesburg – Financial Records and Reports (2020M-116)

… cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not …

https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116

Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)

… fund. Ensure that adequate controls are put in place with the computerized accounting system and that monthly …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental

Town of Knox – Town Clerk (2020M-72)

… reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an unremitted cash balance of $3,161. The Board did not: Annually audit or obtain an …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Accounts Payable Advisory No. 68

… agencies must follow when procuring and paying for moving services from the Office of General Services’ … vendors to ensure the agency receives the best value for moving services. Each agency is required to complete a … services closely to ensure it pays the appropriate amount for services performed. The GFO, Chapter XII, Section 10.D – …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-services

Town of Corning – Financial Condition (2020M-13)

… 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not … fund having unassigned fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Westfield, Town of – Financial Management (2013M-389)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway town-outside-village fund for the period …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

City of Middletown - Information Technology (2018M-235)

… Determine whether City officials ensured the City’s Information Technology (IT) systems were adequately secured and protected …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… charge fees. Key Recommendations Revise the credit card policy to address authorizations, restrictions, safeguards … actual practices used by the College and include maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all credit card claims are audited prior to …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures