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Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Brocton Central School District – Financial Management (2023M-44)

… Key Findings The Board and District officials did not properly manage fund balance and reserves . As a result, … with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

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

… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …

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

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

… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …

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

Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… Finding We found the Statements referred to above present, in all material respects, the costs to administer the … Program for the three fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key …

https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-march

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

… MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) control … data classification matrix and inventorying PPSI in their possession, to help ensure the proper safeguarding …

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

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

… of the Medicaid reimbursements). Between July 1, 2020 and December 31, 2021, the District paid a third-party vendor … needed for the vendor to properly file all Medicaid claims and did not adequately oversee the vendor to ensure Medicaid … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Except as …

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

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

… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …

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

State Agencies Bulletin No. 839

… be used as the return address on employee W-2 statements for 2008. Agency Actions Agencies must verify the return address listed for all their Department ID(s) in the Control-D Report … on the NPAY529 is identical to the return address used for direct deposit advice statements. If the agency address …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/839-verification-agency-return-address-employee-w-2-statements

City of Oswego – Community Development (2015M-108)

… (OCRC) but does not have the authority to make a gift of real property to a private entity. Key …

https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108

West Islip Union Free School District – Financial Management (2022M-40)

… Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Village of Hewlett Bay Park – Financial Management (2022M-30)

… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Town of Putnam Valley – Purchasing (2013M-193)

… Purpose of Audit The purpose of our audit was to evaluate internal controls … 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193

Franklin Central School District – Information Technology (2022M-19)

… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

Peconic Bay Community Preservation Fund (2023-MR-1)

… not: Record dates CPF collections were received for seven out of 27 CPF collections. Deposit nine CPF collections …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1

Marathon Joint Fire District – Investment Program (2023M-76)

… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76

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

… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not … compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that …

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

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

… by submitting claims for all services provided to Medicaid eligible students with signed parental consent … lacked adequate procedures and did not provide supervision to ensure Medicaid claims were submitted and reimbursed. Key … Director of Special Programs should: Establish procedures to ensure all documentation requirements are met to submit …

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