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East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … followed New York State General Municipal Law (GML) when procuring goods and services. As a result, goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Chittenango Central School District – Information Technology (2023M-155)
… account access and developed an Information Technology (IT) contingency plan. Key Findings District officials did … network and local user account access or develop an IT contingency plan. As a result, the District’s IT system and its personal, private and sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Village of Mexico – Financial Management (2023M-170)
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … Appropriated fund balance of $216,780 that was not needed to fund operations due to operating surpluses. This practice contributed to the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170North Tonawanda City School District – Information Technology (2023M-102)
… properly managed user account permissions in the financial application but did not properly secure user account access … manage user account permissions in the student information application . As a result, there is a significant risk that … network user accounts. Properly manage permissions for 517 user accounts in the student information application …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund investments returned an estimated …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… employee overtime was properly monitored, approved and accurately calculated. Key Findings The Board of … reduced. Made overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations Adopt written policies and procedures to convey management’s expectations for …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeJamestown City School District – Financial Condition (2015M-120)
… of approximately 5,800. The District operates nine schools with approximately 5,000 students and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and … of Penfield and Webster in Monroe County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … 2013. Background The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsGraded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System average rate and the previous … How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesBrunswick Central School District – Financial Condition (2014M-002)
… the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is … in the District, with approximately 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 … balance to finance operations. The District’s reserves have grown from about $978,000 to more than $2.4 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Chemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… report, Chemical Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). Background … was issued on May 6, 2010, reviewed the payments to two contractors; Palladia Inc, and the Queens Child Guidance … abuse. We audited $8.4 million in payments made to the two contractors, and found that neither contractor could provide …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… district employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New … and $6,487,932 to providers who billed at a higher paying CPT code for an E/M service than the service actually performed. This …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… of our audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. … Floral ParkBellerose Union Free School District Financial Management 2013M359 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementSelected Aspects of the Dam Safety Program (Follow-Up)
… sufficient training on the proper use of the inventory database nor ensured the database was accurate or complete. Officials also did not …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Kent – Procurement and Information Technology (2017M-85)
… (IT) for the period January 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam … for the protection of equipment and private essential data against damage, loss or destruction. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… made the State's testing process questionable on engines manufactured after 1996. Key Finding DEC officials have made …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followVillage of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48