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West Babylon Union Free School District – School Lunch Operations (2016M-243)
… Purpose of Audit The purpose of our audit was to determine if the District was effectively managing … schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 employees. Budgeted … approximately $1.7 million. Key Findings Meals cost more to prepare than the revenue generated by the meal sales. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for the period July 1, 2013 through September 1, 2016. … The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… $1.2 million lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were not adequately supported or reviewed prior to payment. Key Recommendations Solicit separate bids for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… Key Findings County officials did not adequately protect the Department’s electronic data containing PPSI. In addition … officials, we found: Electronic data containing PPSI on 32 of the 61 County-owned Department IT devices we examined, in …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials … the Board provided adequate oversight and management of the Villages water and sewer finances and whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire … 2012 through December 10, 2013. Background The Firemen's Benevolent Association of the Village of Le Roy is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsComptroller DiNapoli Releases School Audits
… an era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … or procedures to ensure the security of the district’s IT system. Fallsburg Central School District – Financial …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… of Clinton, in Dutchess County. The District is governed by an elected five-member Board of Fire Commissioners and has …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available to … 2, 3 (Article 11), 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the special 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) These …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… We coordinated our audit and investigative work with the Nassau County District Attorney and the New York State Department of … pleaded guilty to Grand Larceny in the Second Degree in Nassau County District Court. William Davis was sentenced on …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Comptroller DiNapoli Releases School Audits
… payments were accurate, in compliance with the terms of employee contracts and approved by the board. Medina Central …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Sullivan County – County Jail Operations (2013M-33)
… capacity. The cost of a new jail would be fully offset by payroll, inmate boarding and facility cost savings within 33 …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Contract Advisory No. 7
… two hyphens (-) that separate the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders … contain any special characters. Guidance: The Contract ID for all new contracts including but not limited to services, … Business Unit (5 alphanumeric characters), Contract Number (up to 10 alphanumeric characters), and Department ID …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderCUNY Bulletin No. CU-233
… earnings." Affected Employees CUNY employees in the titles of Plumber, Plumber Helper, Supervisor Plumber, Supervisor … the agency must submit the following requests, regardless of the employee’s status: For all rate increases, request a … the worksheet must be received in OSC’s Audit Section by the agency deadline for Pay Period 9C. The Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-233-retroactive-rate-increases-plumbers-and-thermostatCUNY Bulletin No. CU-232
… earnings." Affected Employees CUNY employees in the titles of Carpenter, Carpenter (CUNY), and Supervisor Carpenter … the agency must submit the following requests, regardless of the employee’s status: For all rate increases, request a … the worksheet must be received in OSC’s Audit Section by the agency deadline for Pay Period 9C. The Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-232-retroactive-rate-increases-carpenters-and-supervisor