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Accounts Payable Advisory No. 12
… properly, Business Units must enter the full billing account number followed by the two digit month and the two digit year … (e.g., #,-) or spaces before, within or after the account number. Failing to use this format in the invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) … payments for unused leave accruals. Audit Results During the audit period, the District paid 51 employees a total of $477,000 for their … Determine if District officials of the Enlarged City School District of Troy District accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
Determine whether the BrasherWinthrop Consolidated Fire District District Board of Fire Commissioners Board provided adequate oversight of District financial activities
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Argyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Town of Lyndon – Town Clerk’s Collections (2021M-117)
… Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk generally recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of competition or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… We reviewed 39 disbursements totaling $119,590 of the 304 disbursements totaling $826,000 paid during the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… applicants fees in accordance with the Board-approved fee schedule. Assess annually reported capital investment and salary information for reliability or compare it to estimates …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaWhite Plains City School District – Financial Management (2020M-71)
… maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not … maintained reasonable levels of fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Village of Hagaman – Claims Auditing (2022M-11)
… Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board … of the Board other than claims approved by resolution to be paid prior to audit. Ensure a resolution is passed approving the number …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… complete report - pdf] Audit Objective Determine whether the Ogdensburg City School District (District) maximized … for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by … services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… it did not: Have sufficient controls or information to ensure all disbursements were appropriate and necessary. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightTown of Patterson - Information Technology (2020M-37)
… Town officials did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide … IT policies and a disaster recovery plan. Enter into an SLA with the IT consultant for all services to be provided …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37West Seneca Fire District #4 – Procurement (2020M-52)
… if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and … the procurement policy to provide guidance for purchases in which alternative proposals or quotations may not be in the best interest of the District, purchases not required …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Eastport-South Manor Central School District – Building Safety (2020M-18)
… Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked … a detailed plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Village of Ocean Beach – Credit Card Usage (2022M-206)
… paid during the audit period totaling $371,826 and found that 2,866 transactions totaling $356,610 (92 … purchases, $25,140 from an online retailer, $23,242 for furniture and appliances, $16,687 from warehouse clubs and grocery …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Town of Greene – Justice Court Operations (2021M-95)
… and fees that we reviewed. However: The Justices did not deposit all collections in a timely manner. The Justices did … that its 2020 audit had improved. Key Recommendations Deposit all Court collections within three days of the day …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95