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Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Granville Central School District – Medicaid Reimbursements (2021M-90)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Canandaigua City School District – Procurement (2022M-141)
… Determine whether Canandaigua City School District District officials competitively procured the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Village of Hagaman – Claims Auditing (2022M-11)
… Key Recommendations Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… report - pdf] Audit Objective Determine whether the Cherry Valley-Springfield Central School District (District) … Determine whether the Cherry ValleySpringfield Central School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Benson - Disbursements (2019M-54)
… made 79 bank account transfers using an online banking profile totaling $427,704. Town officials did not monitor …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Kent Fire District No. 1 - Financial Operations (2019M-37)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Seneca Falls - Procurement (2018M-143)
… Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … Develop procedures for procuring professional services to award contracts above a reasonable limit only after … some form of competition, and provide guidance as to how such competition should be solicited, including …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… did not have adequate supporting documentation attached to the claims. Two commissioners purchased vacation packages, … even though they received meal per diem allowances prior to the trip. Key Recommendations Ensure that credit card … all personal expenses. Ensure that meals are not charged to District credit cards for individuals who receive per diem …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Westfield Academy and Central School District - Financial Management (2018M-67)
… with our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mTown of Lancaster - Information Technology (2018M-114)
… whether the Board ensured Information Technology (IT) assets were properly safeguarded and secured. Key … Key Recommendations Ensure the acceptable use policy is distributed to all personnel and monitor IT use. Develop … receive IT security awareness training and that training is provided whenever the IT policies are updated. Town …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Town of Decatur – Town Clerk (2020M-58)
… Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key … Issue and retain duplicate receipts. Report and remit all money received to the Supervisor and other entities in a … Town Clerk Clerk recorded deposited remitted and reported all collections received in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58REACH Academy Charter School - Cash Disbursements (2019M-130)
… Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by the School’s … Cash disbursements were not properly approved prior to payment, supported or accounted for in a timely manner. … Appoint a claims auditor. Develop procedures to preapprove purchases and document and verify that goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… five-member Board of Fire Commissioners. The District’s general fund 2014 budget totaled $726,490. Key Findings The … disbursements totaling $139,303 were authorized by the Secretary instead of the Director as required. Credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee to examine the Department’s finances each year. Not all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mNesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service … firefighters from earning LOSAP points for responding to calls during their regularly scheduled work hours. Key Recommendation Implement standards and procedures to ensure that points are not awarded to employees who serve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The Company’s bylaws stipulate that decision-making powers lie with the membership’s vote. Key Findings The President …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mClinton Central School District – Payroll (2017M-252)
… paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252