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Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and reimbursed for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149School District Bus Safety (2018-MS-4)
… compliance with requirements. Establish procedures for the intake, documentation and resolution of complaints. 1 With …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4City of Binghamton - Water System Cybersecurity (2018M-152)
… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152McLean Fire Department - Financial Operations (2018M-40)
… forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Springs Union Free School District - Payroll (2018M-222)
… salaries and accrued leave to which they were entitled. Key Findings Two teacher assistants were not paid in … for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) … seven occasions (by a total of 26 days valued at $7,845). Key Recommendations Develop and implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonTuckahoe Common School District - Purchasing (2018M-228)
… Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and … $422,677 and found the District did not seek competition for eight providers paid $309,300. The District paid an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Town of Manchester - Board Oversight and Information Technology (2018M-39)
… (TW) general fund and central water district. Interfund services were not properly tracked and billed back to the … disaster recovery and backups, and has not provided IT security awareness training. Key Recommendations Discontinue … comprehensive IT policies and procedures and provide IT security awareness training. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Allegany-Limestone Central School District - Financial Management (2018M-129)
… (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129City of North Tonawanda - Financial Condition (2020M-90)
… complete report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that … operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Marcellus Central School District – Online Banking (2020M-66)
… Determine whether District officials established controls to ensure online banking transactions were appropriate and … Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and … transactions. Ensure that a dedicated computer is used to perform online transactions and that employees involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Northern Adirondack Central School District – Financial Condition (2020M-51)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s financial condition. Key Findings Expenditures … by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… and capital plans. Ensure that officials and employees are familiar with and follow the requirements General Municipal …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Palmyra - Justice Court Operations (2019M-202)
Determine whether the Justice provided adequate oversight of the Justice Court Court
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Determine if District officials accurately allocated personnel costs between District and State grant activities. … employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Berkshire Fire District - District Operations (2020M-40)
… controls to safeguard fixed assets. Determine whether the Treasurer filed the annual update documents (AUDs). Key Findings Officials … when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46