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City of Hudson - Payroll and Accrued Leave (2020-14)
… Determine whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, … Determine whether City officials ensured employees salaries and the amounts withheld for benefits were accurate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14City of Salamanca – Selected Financial Activities (2015M-284)
… a fund balance policy or long-term financial or capital plans. As of March 31, 2015, the City’s unrestricted fund … the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … Executive Director Director provided adequate oversight of Binghamton Housing Authority Authority financial operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… not: Adequately safeguard highway assets, including scrap metal, which may have resulted in at least $1,700 in scrap … Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Hancock Fire Department - Financial Operations (2018M-236)
… Board President (President) did not publicly disclose, in writing, his deemed interest in the oral agreement between … Key Recommendations The President should disclose, in writing, his deemed interest in the oral agreement between …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School billed tuition totaling $12,600 for three students to the incorrect district of residence and underbilled four … our findings and recommendations and indicated they plan to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mGeneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172City of Poughkeepsie – Budget Review (B6-17-1)
… ranged from $10 million on December 31, 2011 to $13.1 million on December 31, 2015. This occurred because the … $2.4 million. The budgeted appropriations also include $1.6 million in unsupported allocations to other City … of $23,207,352, which is an increase of approximately $3.3 million, or 16.5 percent, of the 2016 tax levy of …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Pocatello Fire District - Audit Follow-Up (2016M-301-F)
The purpose of our review was to assess the Fire Districts progress in implementing our recommendations in the audit report released in January 2017
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fCanajoharie Central School District – Fuel Purchasing (2021M-170)
… contract during the audit period. The Board did not audit or ensure the monthly fuel claims were audited, as required. … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Village of Port Jefferson – Justice Court Operations (2020M-56)
… issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Greenville Central School District – Information Technology (2021M-156)
… did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or … acceptable use policy clearly states what is acceptable for District computer use, is updated to include District employees and is regularly reviewed and monitored for compliance. Design and implement procedures to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and … Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… competitive bidding statutes, and policy requirements to solicit and document competition when making purchases. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Medicaid Program – Oversight of Managed Care Provider Networks
… (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January 2023 through … Medicaid members receive their services through managed care. DOH is responsible for ensuring that managed care …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksPermanent COLA
… of a successful effort to enact a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost of living index, that permanently increases your retirement benefit. It … assume the inflation rate from March 2013 to March 2014 was 1.6 percent; 50 percent of this would be 0.8 …
https://www.osc.ny.gov/retirement/publications/permanent-cola