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Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… log-on dates ranging from January 5, 2017 to October 29, 2021. Ensure all employees complete IT security awareness …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userLisbon Central School District – Medicaid Reimbursements (2022M-180)
… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did … from the District or file Medicaid reimbursement claims to recover part of the costs associated with these services. … District did not receive about $20,000 for reimbursements to which it was likely entitled. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and water operations … of water produced by the Village’s water system was billed to customers, and Village officials did not adequately monitor or develop a plan to address the causes for the difference in water produced to …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Town of Homer – Conflict of Interest (2022M-148)
… and owner of a welding company which provided repair work to the Town, totaling $8,571, during our audit period. As … in the welding company’s contracts with the Town pursuant to New York State General Municipal Law Article 18. We also … procurement policy by obtaining two verbal quotes prior to awarding contracts to the Board member’s company. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not … reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of North Greenbush – Town Clerk (2017M-132)
… in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform monthly accountabilities to ensure sufficient assets to cover liabilities. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Penn Yan Central School District – Network Access Controls (2021M-79)
Determine whether Penn Yan Central School District District officials ensured network access controls were secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79County of Rockland - Budget Review (B19-6-9)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Middleburgh Central School District - Information Technology (2019M-115)
… accounts, and administrative permissions were granted to individuals who did not need these rights. In two … Officials did not provide IT security awareness training to employees, and the Board did not establish a disaster … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115IX.12.A Key Provisions – IX. Federal Grants
… must make timely grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash which is transferred by the Federal Government to state primary government agencies (i.e., not public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsWhite Plains City School District – Procurement of Professional Services (2014M-240)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for … seek competition for professional services and did not have documentation to support why contract providers were … all professional service contracts. The District did not have adequate documentation to support the payment of certain …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting practices for the … School officials allowed employees to be hired and have contact with students prior to receiving fingerprint … clearances and allowed independent contractors to have contact with students without first verifying they held …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a daily … Recommendations Adopt a fund balance policy and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public … of Corning police department and District Attorney Baker for working closely with my staff to make sure this individual is held accountable for her actions.” An audit and investigation was initiated by …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Vendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSpecial Accidental Death Benefit – New Career Plan
… of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… budgeting requires officials to take a long-term view of the impact that spending decisions have on their … our audits and fiscal profiles of communities across New York, my office has continually emphasized the importance of …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningMorris Central School District – Fund Balance Management (2023M-47)
… the Morris Central School District (District) Board of Education (Board) and District officials effectively … the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the … points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47South Seneca Central School District – Online Banking (2021M-164)
… officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking … practices and it assigns oversight responsibilities to an internal auditor. However, the District does not have … auditor and these responsibilities were not assigned to another employee. Bank agreements do not contain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164