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Pride 2022
… western New York About Pride Month Each June, Pride month honors the anniversary of the Stonewall Inn riot and uplifts …
https://www.osc.ny.gov/pride-2022Management of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, … City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we concluded …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followVehicle and Heavy Equipment Purchase Program (Follow-Up)
… in its annual Purchase Program. We also found that the car service contract amounts were excessive compared to the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Evaluation and Management Services (Report 2006-S-11) and a follow-up to this audit (Report 2007-F-41). Background The … $4,999,636 and $6,487,932 to providers who billed at a higher paying CPT code for an E/M service than the service … last time we followed up on the issue, United completed a major project to review claim payments for E/M services and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… effectively oversaw and monitored efforts by Nursing Homes, Adult Care Facilities (ACFs), and Home Health Care … background checks on unlicensed employees of Nursing Homes, ACFs, and HHCs, according to State requirements. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… officials ensured students received services in accordance with their individualized education programs (IEPs) and that … not always ensure students received services in accordance with their IEPs and did not ensure that all Medicaid-eligible … providers schedule appropriate sessions for students with IEPs. Establish procedures to ensure all documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andTown of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… did not: Develop comprehensive procedures for managing network and financial application user accounts nor did they periodically review all network user accounts and permissions to determine if they … As a result, we identified the following unneeded network user accounts: 181 for students no longer in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Canaseraga – Claims Audit (2023M-48)
… and approved before payment. As a result, there was an increased risk that improper or unsupported payments could … 205 claims (68 percent) totaling approximately $656,000 had one or more exceptions and should not have been approved … 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-48Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… approving and supporting overtime. Ensure overtime is properly monitored. BOCES officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeTown of Saugerties – Claims Auditing (2024M-144)
… (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Harborfields Central School District – Information Technology Asset Management (2024M-9)
… for, District officials cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, … did not uniformly apply their Uniform Tax Exempt Policy to projects. Several projects did not include a cost-benefit analysis. Project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalLivingston County Probation Department – Financial Operations (2016M-404)
… audit was to examine the Department’s financial operations for the period January 1, 2014 through April 28, 2016. … makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling … computer system produced unreliable data and reports for use in monitoring and enforcing unpaid accounts. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… 1, 2013 through July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Ashland – Long-Term Planning (2024M-114)
… of almost six years, and he shared that both the Town’s salt shed and highway garage need costly repairs. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved … officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly approved … Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and unsupported. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Barnard Fire Department – Financial Controls (2015M-134)
… and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. … District and provides fire protection and rescue services for the District’s taxpayers. Expenditures for the 2014 fiscal year totaled approximately $245,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint … reports to the Board. Develop and implement procedures for Company officials to follow during and after fundraising …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial