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Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)

… to determine whether job creation and/or retention goals are being met. Post required information on CIDA’s website. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-project

Somers Central School District – User Accounts and Software Updates (2021M-153)

… controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings … controls over user accounts and software updates to help prevent against unauthorized use, access and loss. … controls over user accounts and software updates to help prevent unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m

Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)

… by submitting claims for all eligible Medicaid services provided. Key Findings The District did not maximize … reimbursements by claiming for all eligible Medicaid services provided. Claims were not submitted for reimbursement for at least 3,083 eligible services totaling $187,932. Had these services been claimed, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80

Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)

… report - pdf] Audit Objective Determine whether Union Springs Central School District (District) officials … Determine whether Union Springs Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-and

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142

York Central School District - School District Website (S9-19-35)

… report - pdf] Audit Objective Determine whether the York Central School District (District) used its resources to … Determine whether the York Central School District District used its resources to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… (67 percent) in use were between three and 17 years beyond their optimal usable life. Out of the 10 pieces of … approximately $94,000.A loader, which is seven years beyond its usable life, accounted for approximately $66,000, …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Williamsville Central School District – Financial Management (2022M-193)

… used. Adopted annual budgets during the same period that gave the impression that the District would have operating …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not … labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Village of Islandia – Procurement (2021M-203)

… complete report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to procure … services. Key Findings When purchasing goods or services, Village officials did not always seek competition as required … Determine whether Village of Islandia Village officials used a competitive …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203

Town of Minetto – Information Technology (2022M-9)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key … did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In … technology IT systems were adequately secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … action. Appendix B includes our comments on issues raised in the School’s response. …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Minerva Central School District – Financial Condition Management (2020M-60)

… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

New York Mills Union Free School District – Procurement (2020M-79)

… Objective Determine whether District officials sought competition for the purchase of good and services not subject … Key Findings District officials did not always seek competition for purchases that are not subject to competitive … her procurement duties. Officials did not always seek competition for professional services. No competition was …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

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