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Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017 (2017-S-64) 90-Day Response
To assess the accuracy of the Workers’ Compensation Board’s reported assessable expenses and compliance with relevant statutes related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s64-response.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16) 90-Day Response
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16-response.pdfSeneca County Probation Department – Restitution Payments (S9-20-7)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Nine of the … Restitution payments totaling $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… bylaws (bylaws) or adopt adequate policies and procedures to provide effective financial oversight of Department … secretary, and the President did not appoint members to the auditing committee to assist with financial oversight and help mitigate the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125XI-A.4 Procurement Card Use – XI-A. Purchasing
… April 1, 2018. All Agencies Agencies are required to use PCards to purchase goods and services less than $500.00 … a direct way to obtain rebates. However, agencies may not use the PCard to purchase from agency-specific contracts … for all single purchases of $10,000 or more, agencies must use a PO in conjunction with the purchase, consistent with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useGreece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … approximately $3.1 million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board … a disaster recovery plan. Library officials did not have a comprehensive hardware inventory. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Village of Hobart - Board Oversight (2018M-88)
… two unused properties that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a … properties or consider placing these properties in use to benefit taxpayers. Adopt procedures to help detect and prevent prohibited interests in contracts. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… period July 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The … Lockport City School District Monitoring Transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with training requirements and to review internal controls over procurement for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… were safeguarded. Key Findings Department officials did not ensure financial activities were properly recorded and … and funds were safeguarded, which hindered their ability to make informed financial decisions and increased the risk … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mVillage of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … approximately $11.5 million. Key Finding Village officials have not adequately monitored the budget; budgets were not …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75City of Gloversville – City Clerk (2019M-96)
… for fees as of October 1, 2017. The former Clerk did not properly account for fees. The former Clerk: Waived fees … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Hudson Housing Authority – Information Technology (2019M-224)
… by third-party vendors. Consider requiring employees to sign acknowledgement forms to help ensure they are aware of …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College … 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The … policy. Five employees visited music streaming, social media and shopping websites which could expose the network to …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue estimate for … of past due amounts. Consider providing adequate resources to cover potential salary increases. …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… was not properly administered; all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate transactions without detection. Errors …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Charlotte Valley Central School District - Information Technology (2019M-27)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded. Key Findings The Board and District officials did not monitor computer use policies …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Island Trees Union Free School District – Overtime (2016M-389)
… July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Tuition Assistance Program – CUNY York College
… students who were not properly matriculated. York posted “NC” (No Credit) grades to the transcripts for some students … course have their “F” grades automatically converted to NC grades up to two times for any particular course. Several … and the Higher Education Services Corporation should work with school officials to help ensure future compliance …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-college