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Town of Le Roy – Purchasing (2014M-106)
… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately 13,000. The Town is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Orient Fire District Cash Reserves and Credit Cards 2015M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Groton Central School District – Cash Management (2020M-124)
… another $367,963 if officials invested available funds in a financial institution that offered higher interest … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Town of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Bolton Central School District - Fund Balance Management (2018M-249)
Determine whether District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64East Quogue Union Free School District - Claims Auditing (2019M-78)
… to ensure it is accurate and properly supported, and in compliance with required statutes and policies. … Periodically report to the Board any deficiencies noted in the claims process. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Middleburgh Central School District - Information Technology (2019M-115)
… granted to individuals who did not need these rights. In two instances, officials did not know why the users had …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Town of Cairo - Fuel Management (2019M-150)
… designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found … fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 … used, valued at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… and procedures for Medicaid reimbursement. Review all unclaimed services and submit any eligible claims 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-40Dansville 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)
… the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We … services exceed the Board-approved compensation in written agreements or Board resolutions. District …
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-39