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Three Village Central School District – Fuel Inventories (2015M-271)
Three Village Central School District Fuel Inventories 2015M271
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, … OneidaHerkimerMadison BOCES Claim Payments 2015M350 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Background The Waterford Volunteer Fire Department is a volunteer organization that provides fire protection services to the Village of … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mTown of Hartwick – Water District Operations (2017M-250)
… of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all … The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is governed by … engineers to resolve remaining water meter issues. Ensure that accurate information is kept on each property and is …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… was to determine whether District officials ensured that new employees’ paperwork was adequately completed, processed … affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school year, which … weaknesses with the completion, processing and filing of new employee paperwork for the 37 new employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… of the Library’s internal controls over claims processing for the period July 1, 2013 through September 30, 2014. … elected by District residents. Budgeted appropriations for the 2014-15 fiscal year total approximately $559,000. Key Finding Claims were reviewed and approved for payment by a trustee serving as Treasurer but none were …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is governed by a five-member Town Board which comprises the Supervisor and … claim detail was signed by four Board members certifying that they had audited and approved the claims for payment. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 … one to 19 days late. Key Recommendations Ensure that all real property taxes are deposited and remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Bedford Central School District - Information Technology (2018M-164)
… Key Findings Access to the District’s financial application was not properly segregated. Online banking users … Recommendations Ensure that user access to the financial application is properly segregated. Limit online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164New Hyde Park Fire District - Payroll (2018M-165)
… hours (91 percent) totaling $7,833. Key Recommendations Certify payrolls before payroll checks are distributed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165City of Tonawanda - Information Technology (2018M-146)
… IT usage. Maintain an inventory of IT assets. Ensure that all necessary City personnel receive IT security awareness training and that training is provided whenever the IT policies are …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… - pdf] Audit Objective Determine whether the Board ensured that the District’s bank reconciliations were accurately … cash balance. The bank reconciliations were reviewed by a District official who was not independent of recording cash … transactions. Key Recommendations The Board should: Ensure that the payroll account balance shown on the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… over claims processing were not always effective. As a result, the purchasing agent approved 12 purchase orders (6 … for these 12 purchases with supporting documentation that included confirming purchase orders (i.e., purchase … Key Recommendations Enforce the District’s policy that does not allow confirming purchase orders. Approve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mCopenhagen Central School District - Procurement (2019M-238)
… Our review of 24 purchases totaling about $128,000 found that District officials did not seek competition by obtaining … required by the District’s procurement policy and ensure that all proper documentation is maintained. Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Oversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… abuse. Its mission is to provide, support, and oversee a data-driven continuum of addiction services delivered with … compassion, and respect. In 2014, OASAS entered into a 5-year (July 1, 2014 through June 30, 2019) $45.6 million … under Services for the Underserved (SUS), an organization that offers housing, employment, skills-building, treatment, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followWorld Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits provided by the World Trade Center …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionWorld Trade Center Presumption – Career Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits provided by the World Trade Center …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionOversight of Public Water Systems (Follow-Up)
… (Department) is providing effective oversight of the State’s Public Water Systems (PWSs) to ensure water is … emerging contaminants with known adverse health effects that the Department continues to study to determine whether … and regulations are appropriate. Key Finding We found that the Department implemented both recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely manner, necessary documentation requirements were … Key Recommendations Establish procedures to ensure that all documentation requirements are met to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52