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Schuylerville Central School District – Medicaid Reimbursements (2021M-131)

… procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… total approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Town of Adams – Justice Court Operations (2020M-163)

… monthly accountabilities or bank reconciliations. Cash in a retired Justice’s bank account exceeded known … on reporting the unidentified cash balance remaining in the retired Justice’s bank account. Perform a thorough, …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Sayville Public Library – Treasurer (2016M-334)

… Purpose of Audit The purpose of our audit was to review the Library’s … Public Library is a school district public library located in the Town of Islip, Suffolk County. The Library, which … the New York State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Town of Willing – Justice Court Operations (2014M-377)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

Town of West Seneca – Purchasing (2015M-11)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … Key Recommendations Annually review the procurement policy to ensure that it is consistent with statutory requirements … the needs of the Town. Audit and approve claims prior to payment. Obtain written and oral quotes as required by the …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11

Northville Public Library – Cash Disbursements (2015M-53)

… to ensure that the accounting records and reports are complete. … Northville Public Library Cash Disbursements …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

… review network user accounts and disable those that are unnecessary. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

State Comptroller Thomas P. DiNapoli Releases School District Audit

… control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit

Groton Central School District – Cash Management (2020M-124)

… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 … all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Town of Springport – Financial Management (2014M-329)

… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The … underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to …

https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance …

https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131

Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)

… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability for the cash receipts process. Key …

https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378

Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… is an autonomous entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. …

https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013m

Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management

… and a finding by the board that the training is necessary, in the public interest and not available within a reasonable distance and time period in New York State. Notification and proof of attendance must …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvals

Town of Rosendale – Financial Operations (2015M-38)

… system is adequate, that all financial transactions are accurately recorded and that a general ledger is maintained. Ensure that all fund balance variances are investigated and reconciled. Ensure that bank reconciliations, including canceled check images, are reviewed. Investigate and correct reasons for …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122