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Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted … of Driving While Intoxicated ( 2015-N-2 ). Background In New York City, persons convicted of DWI who are sentenced … Key Finding The Office has made significant progress in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followSecurity Over Critical Information Systems (Follow-Up)
… risks associated with unauthorized access to these systems and their associated data. The audit covered the period … number of steps to secure its critical information systems and associated data, there was still a risk that unauthorized … process, adopting adequate information security policies and procedures, and improving certain technical controls over …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followMerrick Union Free School District – Financial Management (2024M-64)
… that the unemployment insurance and repair reserves, with balances totaling $2.9 million, were reasonably funded. … Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that contain … noted in Appendix A, District officials generally agreed with our findings. Appendix B includes our comments on the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Medicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Medicaid Claims Processing … providers, were accurately processed, and resulted in correct provider payments. We identified five reportable … system. The remaining four reportable conditions resulted in overpayments of approximately $1.2 million. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/medicaid-claims-processing-activity-october-1-2008-through-march-31-2009-followTown of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188XII.8.C Payment Intercepts – XII. Expenditures
… by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset … received from the Business Unit and offset a portion of that payment to another entity. This section provides … entity, the Business Unit must send a letter to: Office of the State Comptroller Director, Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsTown of Cambria – Capital Projects Financing (2017M-161)
… issuance costs of $8,150 and interest costs of $15,077 on this unneeded debt. The Town did not need to issue a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… toll free at 1-800-221-9311. Click here to read a fact sheet about the Office of Unclaimed Funds. Date Event …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that … condition and in accordance with the terms and conditions of the purchase agreement. The agency must complete the … was received, the quantity or amount received, the date of receipt, and who received the goods or services. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which … to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to properly monitor capital …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149City of Elmira – Financial Condition (2017M-90)
… the end of 2015. State aid revenue was not appropriately restricted for revenue anticipation note (RAN) repayment as … year’s budget to redeem RANs or require that revenues be restricted for repayment. …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90East Hampton Union Free School District – Financial Software User Access (2016M-340)
… The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTown of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashHorseheads Central School District – Network Access Controls (2021M-127)
… fiscal year for IT services but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services … and disable those that are unnecessary. Develop an SLA to address the District’s specific needs and expectations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Bethpage Public Library – Procurement (2019M-219)
… Therefore, taxpayers do not have assurance that the best prices were obtained. Officials did not obtain …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219State Agencies Bulletin No. 1907
… instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees Employees with a missing or invalid date of birth are affected. Background … 1492 may have a missing or invalid date of birth and must be corrected. Additionally, 457 and/or403(b) additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system