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Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely … when appropriate. Key Recommendations Establish procedures to ensure that all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52X.4.C Contacts – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Contacts” section of the Vendor Record contains all contacts entered by the vendor. A vendor can have multiple contacts, but only one primary … The Contacts section of the Vendor Record contains information on all of the vendors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… The District did not have proper procedures or a faculty auditor. Collections totaling $5,767 were not recorded in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Key Findings Student treasurers and faculty advisors did not maintain adequate supporting documentation for 25 … ECA receipts. Ensure that the central treasurer reports to the Board and the auditor in a timely manner. Develop … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andScarsdale Union Free School District – Overtime (2022M-105)
… pdf] Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime … Determine whether the Scarsdale Union Free School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to … tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure related … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsRochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for … purposes. Key Findings School officials did not ensure credit card charges were properly approved, adequately … did not perform an effective and timely review of credit card charges. As a result: School officials approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Phoenix Central School District – IT Asset Management (S9-22-20)
… has been appropriately spent. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 5 percent of the … and complete physical inventories and compare results to inventory records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Lyncourt Union Free School District – Information Technology (2020M-121)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Comptroller DiNapoli Releases School Audits
… limit. Lake Pleasant Central School District – Payroll (Hamilton County) District officials have established adequate …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… the Superintendent and Business Administrator positions with other districts. We estimated that officials attained … the previous three years. The Board shared sports programs with other districts to ensure their students had varied … in-house. Formalize any shared services agreements with the other districts to ensure all parties understand the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureNiagara Charter School - Information Technology (2018M-172)
… scanning was either not activated or not up-todate on three computers. PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, sensitive … with the acceptable use policy. Ensure that virus protection is installed, activated and up-to-date on all …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Scio Central School District – Payroll (2017M-10)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December … for the 2016-17 fiscal year total approximately $10.3 million. Key Findings The Board has not adopted written … officials have not developed written procedures over the payroll function. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Incorporated Village of Garden City – Check Signing (2021M-39)
… Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with Village policy … without her being present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… To determine whether the County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Northeastern Clinton Central … aid applications with the State Education Department, and the aid was subsequently approved. Had officials … was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling $3,036 in the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Accounts Payable Advisory No. 34
… of interest. Guidance : The Internal Revenue Service (IRS) generally requires the annual reporting of interest … payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestRockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) (2020-F-22)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Medicaid Program: Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f14.pdf