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Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… complete report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it … did not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had … Ensure providers document all service encounters in the system. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Town of Cairo - Fuel Management (2019M-150)
… at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were … used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Middleburgh Central School District - Information Technology (2019M-115)
… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure that travel was …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319East Quogue Union Free School District - Claims Auditing (2019M-78)
… warrants on which 70 claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling … deliberate audit of each claim before authorizing payment to ensure it is accurate and properly supported, and in … with required statutes and policies. Periodically report to the Board any deficiencies noted in the claims process. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Westfield – Water and Sewer Operations (2014M-209)
… operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Otego-Unadilla Central School District – Information Technology (2021M-178)
… not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded … with the findings in our report and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Northern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Marcellus Central School District – Online Banking (2020M-66)
… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66City of North Tonawanda - Financial Condition (2020M-90)
… the City’s fiscal stability. The general and sewer funds experienced operating deficits from 2017 through 2019. …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90State Agencies Bulletin No. 1846
… is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), and NYSTRS (7X). Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2020, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkMargaretville Central School District – Financial Management (2020M-46)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Berkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Mooers – Payroll (2014M-087)
… Town officials established effective controls over payroll for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.05 million. Key Findings … Town officials established effective controls over payroll for the period January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… and/or receipts prior to payment. Ensure Town officials are following the Town’s purchasing policy regarding …
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)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported. … action. … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Sayville Public Library – Treasurer (2016M-334)
… June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of … State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of Trustees. … as either a Library officer or independent contractor is unclear. The Treasurer, whose duties were indicative of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334