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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal controls over … January 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receipts2018 Annual Audit
… Purpose The objectives of our examination were to determine whether claims were … identified 7,500 errors totaling more than $6.3 million. Of these, 775 errors totaling more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditCUNY Bulletin No. CU-724
… CUNY. Changes At CUNY’s request, employees are unable to change a CUNY Charitable Campaign deduction amount during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignLong Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Oversight of Critical Foster Care Program Requirements
… Purpose To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that foster homes meet required criteria prior to … To determine whether the Office of Children and Family …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsState Agencies Bulletin No. 1753
… eligible employees in Bargaining Unit 21 represented by NYSCOPBA Background Chapter 24, of the Laws of 2019, which … Retired or Deceased will be automatically cancelled by OSC with the exception of percentage based dues and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… one case, DiNapoli’s auditors found Medicaid reimbursed a clinic for seven dental cleanings for one patient in a single year. Medicaid reimbursed another clinic for 41 dental exams (totaling $2,771) for one patient … denied if they were billed by a dentist instead of a clinic. Medicaid also overpaid more than $7.5 million in …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresGalway Central School District - Fund Balance Management (2017M-267)
… District operations. Adopt realistic annual budgets based on historical trends or other known trends and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… personal, private, and sensitive information (PPSI) on County-owned Public Health Department (Department) devices … to officials, we found: Electronic data containing PPSI on 32 of the 61 County-owned Department IT devices we … containing personal private and sensitive information PPSI on Countyowned Public Health Department Department devices …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… all employees complete annual SHP Training supported by complete, accurate and reliable records. County officials …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… District (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and … be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andClyde-Savannah Central School District – Network Access Controls (2020M-122)
… pandemic, as the District moves to increased reliance on a remote learning environment and administrative … disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Plattsburgh City School District - Procurement (2019M-198)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Town of Stanford – Financial Management (2021M-130)
… revenues and appropriations are reasonable and based on historical data or known trends. Town officials generally … corrective action. Appendix B includes our comments on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Belfast Central School District – Reserve Funds (2021M-135)
… to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Arlington Central School District – Network User Accounts (2021M-110)
… secured. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially … accounts, one former employee account and one account the IT Director could not identify to whom it belonged. These … 2007 to January 2020. Developed methods to determine who is using each shared user account at a given time. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110